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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 8001 Authorization us united_states_code code_section 26 INTERNAL REVENUE CODE 91 ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE 8001 26 U.S.C. § 8001 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s8001 data/legal/raw/us/code/title-26/usc26.xml 1e74d72f60c588973d866b91f537bb581d19ddfeeb4a786bdd9726f449a174ae a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 62d8e3b6f505ab7c37a53342d54c3e2a9c38d909b3d54c7c427da46be54180af 2026-07-04 official
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26 U.S.C. § 8001 - Authorization

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”).

(Aug. 16, 1954, ch. 736, 68A Stat. 925; Pub. L. 94455, title XIX, § 1907(a)(1), Oct. 4, 1976, 90 Stat. 1835.)

Notes

Editorial Notes

Amendments1976—Pub. L. 94455 struck out “Internal Revenue” after “Committee on”.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 AmendmentPub. L. 94455, 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 TaxationPub. L. 94455, 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.”