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Section 1401 of the Senate amendment to H.R. 3838 was
amended by a floor amendment and passed; the amendment did not
affect the above quoted language. 132 Cong. Rec. S 8817, S 8915-
8916 (June 26, 2986); Joint Committee on Taxation, Comparison of
Tax Reform Provisions of H.R. 3838 as passed by the House and
Senate (JCS-15-86), 52 (July 15, 1986).
(5) The Conference Committee
On August 29, 1986, the staff of the Joint Committee on
Taxation published a pamphlet (hereinafter sometimes referred to
as the Joint Committee staff summary) described as follows (Joint
Committee staff summary at xiii):
This pamphlet1 provides a title-by-title summary
of the principal provisions of H.R. 3838 (Tax Reform
Act of 1986), as agreed to by the House-Senate
Conferees on August 16, 1986. As a general rule, this
pamphlet does not describe agreements of the Conferees
not to adopt a particular provision that was only in
the House-passed bill or only in the Senate-passed
bill, i.e., agreements to retain present law on
particular issues.
This pamphlet is provided for the use of the
Members of the House and the Senate. The official
legislative document on the conference decisions on
H.R. 3838 will be the conference report on the bill
(including the Statement of Managers explaining the
conference decisions).
_________________
1 This pamphlet may be cited as follows: Joint
Committee on Taxation, Summary of Conference Agreement
on H.R. 3838 (Tax Reform Act of 19886)(JCS-16-86),
August 29, 1986.
The Joint Committee staff summary describes the relevant
portion of the conference agreement as follows:
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