2017 US Code
Title 26 - Internal Revenue Code
Subtitle G - The Joint Committee on Taxation
Chapter 91 - Organization and Membership of the Joint Committee
Sec. 8001 - Authorization

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Citation 26 U.S.C. § 8001 (2017)
Section Name §8001. Authorization
Section Text

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

Source Credit

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

Editorial Notes 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."

Publication Title United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle G - The Joint Committee on Taxation
CHAPTER 91 - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
Sec. 8001 - Authorization
Contains section 8001
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
Statutes at Large References 90 Stat. 1835, 1836
Public Law References Public Law 94-455
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