§ 8001. — Authorization.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC8001]
TITLE 26--INTERNAL REVENUE CODE
Subtitle G--The Joint Committee on Taxation
CHAPTER 91--ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE
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'').
(Aug. 16, 1954, ch. 736, 68A Stat. 925; Pub. L. 94-455, title XIX,
Sec. 1907(a)(1), Oct. 4, 1976, 90 Stat. 1835.)
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.''
