This legislative history documents the creation and passage of the Revenue Act of 1971, a pivotal piece of U.S. tax legislation. Compiled by Bernard D. Reams, this volume provides a comprehensive record of the documents that shaped the act. It details the specific provisions, including increases to personal and dependency exemptions and the liberalization of standard deductions, that were enacted to reform the tax code.

This compilation serves as a primary source for understanding the legislative intent and process behind the Revenue Act of 1971. Its value lies in its comprehensive collection of official documents, making it an indispensable resource for legal scholars, tax historians, and policymakers. The work is recognized for its thoroughness in presenting the foundational materials for this significant tax reform.