JCS-47-75 (October 07, 1975)
EXPLANATION OFDEADWOOD" PROVISIONS (FORMERLY H.R. 25, 92D CONG., A BILL TO SIMPLIFY THE INTERNAL REVENUE CODE OF 1954 BY REPEALING PROVISIONS WHICH ARE OBSOLETE OR ARE UNIMPORTANT AND RARELY USED) : PREPARED FOR THE USE OF THE COMMITTEE ON WAYS AND MEANS