Final answer:
The 'General Explanation' of tax legislation, called the "Blue Book," is prepared by the Joint Conference Committee, which is a committee comprised of members from both the House of Representatives and the Senate. The committee's purpose is to reconcile different versions of a bill passed by both chambers.
Step-by-step explanation:
The subject of this question is Law. The 'General Explanation' of tax legislation, called the "Blue Book," is prepared by the Joint Conference Committee. The Joint Conference Committee is a committee comprised of members from both the House of Representatives and the Senate, and its purpose is to reconcile different versions of a bill passed by both chambers. They prepare a conference report that explains the intent and provisions of the bill.