Internal Revenue Code:Sec. 8001. Authorization

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle G - The Joint Committee on Taxation
       CHAPTER 91 - ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE

Statute

    Sec. 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'').

Sources

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

Miscellaneous

                                 AMENDMENTS
      1976 - Pub. L. 94-455 struck out ''Internal Revenue'' after
    ''Committee on''.
                      EFFECTIVE DATE OF 1976 AMENDMENT
      Section 1907(c) of Pub. L. 94-455 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, Sec. 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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