Excerpt from Description of the Technical Corrections Act of 1987 (H. R. 2636 and S. 1350) This pamphlet,1 prepared by the staff of the Joint Committee on Taxation, provides a description of the provisions of hr. 4333 and S. 2238 (the Technical Corrections Act of introduced on March 31, 1988. Hr. 4333 was introduced by House Committee on Ways and Means Chairman Rostenkowski and Congressman Duncan; and S. 2238 was introduced by Senate Committee on Fi nance Chairman Bentsen and Senator Packwood. The bills are divided into two titles: Title I provides technical corrections to the Tax Reform Act of 1986 (reform Act) (pl. 99 and Title II provides technical corrections to other recently enacted tax legislation: the Superfund Revenue Act of 1986 (pl. 99 the Harbor Maintenance Revenue Act Of 1986 (pl. 99 the Omnibus Budget Reconciliation Act of 1986 (pl. 99 and the Omnibus Budget Reconciliation Act of 1987 (which in eludes the Revenue Act of 1987, the Pension Protection Act, the vaccine excise tax provisions, and Social Security Act amendments) (p.l. 100 Provisions in the bills for which no descriptions are provided are clerical in nature or are transition rules. The amendments made by the Technical Corrections Act of 1988 are intended to correct, clarify, or conform various recently en acted tax provisions. Provisions in the bills are generally effective as if included in the original legislation, unless otherwise indicated. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.