This book is a comprehensive guide to the Revenue Act of 1971, which was a major overhaul of the federal tax system in the United States. It includes detailed discussions of the relevant statutes, regulations, and committee reports, as well as commentary from the Congressional staff who drafted the legislation. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.