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Report prepared by the Staff of the Joint Comm. on Taxation for the Comm. on Finance, U.S. Senate. This investigation took nearly a year to complete. The Joint Comm. staff spent countless hours reviewing documents & other info., interviewing individuals relevant to the investigation, & preparing this Report. Chapters: General Overview of the Investigation; General Findings & Recommendations Relating to Business Tax Matters; Pension & Compensation Observations, Findings, & Recommendations; Background Info. Relating to this Investigation; Methodology & Scope of this Investigation; & History of Enron Corp.: Background, History of Business Operations, Recent Financial History, & Enron's Federal Income Tax Position.
Report by the Joint Comm. on Taxation (JCT). Disclosure Agree. Among Enron, & JCT Staff; Resource Materials Prepared by JCT Staff: Individuals Interviewed by Staff, & Glossary of Relevant Terms; & Other Materials: Book-to-Tax Reconciliation, & Enron: A Select Chronology of Congressional, Corp., & Gov't. Activities, CRS. Appendix B: Background & Rationale; Project Tanya; Project Steele; Project Cochise; Project Teresa; Project Tomas; Project Condor; Project Tammy I; Project Tammy II; Project Apache; Project NOLy; Project Renegade; COLI/TOLI Transactions; Structured Financing Transactions; Use of Foreign Entities; Off Balance Sheet Partnerships; & Other Co. Materials Related to the Structured Transactions Group.