# JCS-5-05: General Explanation of Tax Legislation Enacted in the 108th Congress (JCS-5-05)

Legislative history. 2005-05 · United States Congress. Joint Committee on Taxation.
Source: <https://www.govinfo.gov/content/pkg/CPRT-109JPRT21118/pdf/CPRT-109JPRT21118.pdf>.

Cites 26 U.S.C. § 1092: § 1092(c)(2)(B) (3x), § 1092(b)(2) (1x), § 1092(f) (1x)