"When a bill is introduced in the House, a Committee Report is published which often states the reason the bill is being proposed . . . After the bill clears the House, it is considered by the Senate. The Senate Finance Committee holds hearings and prepares a report explaining any changes made to the House bill. A Conference Committee later resolves any differences between the House and Senate versions of the bill and issues its own report . . . Committee Reports are useful tools in determining Congressional intent behind certain tax laws and helping examiners apply the law properly." (Committee Reports, IRM § 188.8.131.52.2)
"Committee Reports are published in full in the Congressional Record and in part in the Internal Revenue Bulletin and Cumulative Bulletin." (Publication of Committee Reports, IRM § 184.108.40.206.2.1)
The following citation resources may be informative.
Below are pertinent abbreviations.
Below are links to a selection of resources offering current and former congressional reports relating to federal taxation.
***TIP: Proquest Congressional (particularly its "Search by Number" function in the pull-down menu "Legislative & Executive Publications") is often the easiest platform from which to pull a Committee Report if you have the citation. The link to the Proquest Congressional can be found in the box below, "Sources of Committee Reports (Not Specific to Tax Law)". ***
Below are links to a selection of resources offering current and former congressional reports. These sources are not focused on tax committee reports.