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.