FEDERAL · 26 U.S.C. · Chapter 91
Authorization
26 U.S.C. § 8001
Title26 — Internal Revenue Code
Chapter91 — ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
This text of 26 U.S.C. § 8001 (Authorization) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 8001.
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").
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Related
United We Stand America, Inc. v. Internal Revenue Service
359 F.3d 595 (D.C. Circuit, 2004)
Tax Analysts and Advocates v. Shultz
376 F. Supp. 889 (District of Columbia, 1974)
Source Credit
History
(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
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "Internal Revenue" after "Committee on".
Statutory Notes and Related Subsidiaries
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."
Amendments
1976—Pub. L. 94–455 struck out "Internal Revenue" after "Committee on".
Statutory Notes and Related Subsidiaries
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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Bluebook (online)
26 U.S.C. § 8001, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/8001.