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JOINT COMMITTEE PRINT 96TH CONGRESS - "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 /prepared for the use of the Committee on Finance; by the Staff of the Joint Committee on Taxation."