A thorough legislative history and background of a Section of the Internal Revenue Code is generally found in the CCH and RIA tax services.

Question

Quizplus · Accepted Answer

Occasionally these services will carry an excerpt of legislative history. Legislative history may be found in reports of the Ways and Means Committee, the Senate Finance Committee or the Joint Conference Committee, all of which may be found in the Cumulative Bulletins. Discussions on the ﬂoor of Congress are reported in the Federal Register. CCH and RIA will frequently publish special booklets with legislative reports. Extracts of reports for pre-1954 Codes may be found in Seidman's Legislative History.

A Thorough Legislative History and Background of a Section of the Internal