Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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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. 94–455, title XIX, § 1907(a)(1), Oct. 4, 1976, 90 Stat. 1835.)
Notes
Editorial Notes
Amendments1976—Pub. L. 94–455 struck out “Internal Revenue” after “Committee on”.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 AmendmentPub. 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 TaxationPub. 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.”