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The 'General Explanation' of tax legislation, called the "Blue Book," is prepared by the Joint Conference Committee.

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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.

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