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Text: Technical Explanation of H.R. 3786, The Katrina Emergency Tax Relief Act of 2005 (PDF)
Joint Committee on Taxation [JCT], U.S. Congress 
[Official Guidance] Sept. 16, 2005
30 pages. Excerpt: This document, prepared by the staff of the Joint Committee on Taxation, provides a Technical Explanation of H.R. 3786, the Katrina Emergency Tax Relief Act of 2005.
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