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OCR: Pare S. Rep. No. 382 82d Cong. 1st Sess. 1951 reprinted r 1951 U.S. Code Cong Serv. 1534 Rep. No 1013 80th Cong. 2d Ses5. (1948) reprinted t 1948 U.S Code Cong Ad. Serv. 1163 H Rep No 708 72d Cong. s Sess. (1932), reprinted ir 1939 457 Rep. No. 665 72d Cong, Sess {1932}, reprinted 1939. ? 196 Staff of the Joint Committee on Taxation 94th Cong 20 Sess., General Explanation Tax Reform Act 1976 J otmt Print 1976) RUL ES CF PROCEDURE Supreme Court Rule 29.1 TREASURY REGUL ATIONS Treas. Reg. S 25.0-1(a) Treas Reg 75 .2511 -1(c) {1986} passim Treas. Reg 25.2511-1(c) (1958) passim Treas. Reg 25 2511- -1(c)(1) 16 Treas. Reg 25 .2514 (2Yd) Treas. Reg 5. .2518- -2(c){3} Treas. Reg 251 2{d}{1} pue {Fx.1 Treas Reg 25. -2518 3(a)1) Treas Reg 301.6110 Treas Reg (1933) viii Expianation Comm