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Legislative Background of Expiring Federal Tax Provisions, 2011-2022
Joint Committee on Taxation [JCT], U.S. Congress Link to more items from this source
Jan. 30, 2012

The legislative background provided for each expiring provision includes: A brief description of the provision, The public law in which the provision was originally enacted with the original expiration date, A brief description of substantial modifications to the provision, if any, and The public law in which the provision was most recently extended, if any, with the current expiration date.

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