# JCS-23-97: General Explanation of Tax Legislation Enacted in 1997 (JCS-23-97)

Legislative history. 1997-12-17 · United States Congress. Joint Committee on Taxation.
Source: <https://www.govinfo.gov/content/pkg/CPRT-105JPRT45107/pdf/CPRT-105JPRT45107.pdf>.

Cites 26 U.S.C. § 1092: § 1092(d)(1) (1x), § 1092(f) (1x)