<div class="description">
<dl><dd>At head of title: Joint committee print</dd>
<dd>"JCS-9-83."</dd>
<dd>"April 27, 1983."</dd></dl><br>Subjects: Education; Tax exemption; Employee fringe benefits; Business enterprises; S. 249 98th Congress; S. 825 98th Congress</div>
<div class="fn value">
<dl><dd>United States. Congress. Senate. Committee on Finance</dd>
<dd>United States. Congress. Joint Committee on Taxation</dd></dl></div>
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