Issued in two volumes, one for exports and one for imports, contains results of the 1976 Survey of domestic and international transportation of U.S. foreign trade, an origin/destination study of the movement of foreign trade within the United States. This report in addition to presenting data in tabular form, describes the scope and purpose of the survey, the method used in sampling and collecting the data, the sample size and its relation to the universe, and the contents of the public-use and base tapes.

Includes legislation, court decisions, Tax Court cases, rulings, and current comments.