Volume 65
Public Law 82–2
Amending section 5012 of the Internal Revenue Code.
Approved February 28, 1951
Statutory text
JOINT RESOLUTION
Amending section 5012 of the Internal Revenue Code.
Resolved by the Senate and House of Representatives of the United States of America in Congress assembled,
That section 5012 of the Internal Revenue Code (relating to powers of the Joint Committee on Internal Revenue Taxation to obtain data) is hereby amended
by adding at the end thereof the following new subsection:
“(c) Subsections (a) and (b) shall be applied in accordance with their provisions without regard to Reorganization Plan Numbered 26 of 1950 or to any other reorganization plan becoming effective on, before, or after the date of the enactment of this subsection.”
Approved February 28, 1951.