2012 US Code
Title 26 - Internal Revenue Code
Subtitle G - The Joint Committee on Taxation (§§ 8001 - 8023)
Chapter 91 - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE (§§ 8001 - 8005)
Section 8001 - Authorization

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle G - The Joint Committee on Taxation
CHAPTER 91 - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
Sec. 8001 - Authorization
Containssection 8001
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard
Source CreditAug. 16, 1954, ch. 736, 68A Stat. 925; Pub. L. 94-455, title XIX, §1907(a)(1), Oct. 4, 1976, 90 Stat. 1835.
Statutes at Large References90 Stat. 1835, 1836
Public Law ReferencesPublic Law 94-455

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ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE - 26 U.S.C. § 8001 (2012)
§8001. Authorization

There shall be a joint congressional committee known as the Joint Committee on Taxation (hereinafter in this subtitle referred to as the “Joint Committee”).

(Aug. 16, 1954, ch. 736, 68A Stat. 925; Pub. L. 94–455, title XIX, §1907(a)(1), Oct. 4, 1976, 90 Stat. 1835.)

Amendments

1976—Pub. L. 94–455 struck out “Internal Revenue” after “Committee on”.

Effective Date of 1976 Amendment

Pub. L. 94–455, title XIX, §1907(c), Oct. 4, 1976, 90 Stat. 1836, provided that: “The amendments made by this section [amending this section and sections 8004, 8021, and 8023 of this title and enacting provisions set out below] shall take effect on the first day of the first month which begins more than 90 days after the date of the enactment of this Act [Oct. 4, 1976].”

References to Joint Committee on Internal Revenue Taxation

Pub. L. 94–455, title XIX, §1907(a)(5), Oct. 4, 1976, 90 Stat. 1836, provided that: “All references in any other statute, or in any rule, regulation, or order, to the Joint Committee on Internal Revenue Taxation shall be considered to be made to the Joint Committee on Taxation.”

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