JCS-46-80 (November 18, 1980)
EXPLANATION OF H.R. 6806, RELATING TO TREATMENT OF PUBLIC UTILITY PROPERTY UNDER SECTIONS 46(F) AND 167(L) OF THE INTERNAL REVENUE CODE, LISTED FOR A HEARING BEFORE THE SUBCOMMITTEE ON TAXATION AND DEBT MANAGEMENT GENERALLY OF THE COMMITTEE ON FINANCE ON NOVEMBER 19, 1980