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17 Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. No. 97-248, 96 Stat. 324 1 (1982)

handle is hein.tera/taxeq0017 and id is 1 raw text is: P.L. 97-248
Vol. 17
TAX EQUITY AND FISCAL
RESPONSIBILITY ACT OF 1982
P.L. 97-248              96 Stat. 324
September 3, 1982
Title III -- Taxpayer Compliance
Title IV -- Tax Treatment of
Partnership Items */
REPORT
96th Congress:
/284) House Report No. 96-1438 to accompany
H.R. 7311, September 30, 1980.
COMMITTEE PRINTS
Description of Tax Bills (S. 1081,
S. 1594, S. 1749, and S. 1764)
Scheduled for a Hearing Before the
Subcommittee on Taxation and Debt
*/ The legislative histories of these
two titles are closely related. Indeed,
only one bill in the 97th Congress
(H.R. 6395) dealt particularly with the
tax treatment of partnership items. The
taxpayer compliance bill (H.R. 6300) also
contained some provisions. Items preceded
by an asterisk in Volumes 17-20 are
pertinent to the legislative history of
Title IV.

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