"Taxation Law and legislation." . . "Arnold & Porter," . . "Tax refunds United States." . . "Tax refunds." . . "United States." . . "Tires Retreading and recapping." . . "Taxation Law and legislation United States." . . "United States." . . . . . "P.L. 96-598, 94 Stat. 3485, December 24, 1980"@en . "Legislative History of the Internal Revenue Code of 1954 Amendments P.L. 96-598"@en . . "Internal Revenue Code of 1954, Amendments : P.L. 96-598, 94 Stat. 3485, December 24, 1980"@en . . . . . . . "Legislative histories"@en . . . .