Title 26 — Internal Revenue Code
Chapter 91 — Organization and Membership of the Joint Committee
§ 8001. Authorization
Statutory 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”).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 925 · 68A Stat. 925
Enacted · 26 U.S.C. § 8001
Aug. 16, 1954, ch. 736, 68A Stat. 925
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 925Pub. L. 94–455 title XIX § 1907(a)(1) · 90 Stat. 1520
Struck · 26 U.S.C. § 8001
Pub. L. 94–455 struck out “Internal Revenue” after “Committee on”
Source evidence
Code amendment note
Pub. L. 94–455 struck out “Internal Revenue” after “Committee on”.Enacted provision · exact public law section
(1) Amendment of section 8001.— Section 8001 (relating to 26 USC 8001. creation of the Joint Committee) is amended by striking out “Joint Committee on Internal Revenue Taxation” and inserting in lieu thereof “Joint Committee on Taxation”.Effective date note
Pub. 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].”
1 of 2 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “Internal Revenue” after “Committee on”.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Pub. L. 94–455, title XIX, § 1907(c), , 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 [].”
References to Joint Committee on Internal Revenue Taxation
Pub. L. 94–455, title XIX, § 1907(a)(5), , 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.”
Credits
1954–1976 · 2 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 925
- 1976Pub. L. 94–455, title XIX, § 1907(a)(1), , 90 Stat. 1835.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 925; Pub. L. 94–455, title XIX, § 1907(a)(1), , 90 Stat. 1835.)