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The info at the bottom came from the Joint Committee on Taxation
Committee,  105th Congress. I cited from the General Explanation
of Tax Legislation Enacted in 1998 (1998 Blue Book)
Patrick White
That web site again is:
http://www.access.gpo.gov/congress/joint/hjoint01cp105.html
>Whose comments are those that you've included in your message
(below)?
>If they're part of the official legislative history of the
statute -
>then they're of course very important in figuring out what the
statute
>means.  If they come from Fortune Magazine - they don't have
much weight
>at all <g>.
 
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