26-U.S.C.-8001

§8001 – Authorization

Pathway

Title 26 > Subtitle G > Chapter 91 > Section 8001

Details

• Reference: Section 8001
• Legend: §8001 – Authorization
• USCode Year: 2013

Provision Content

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.)

Amendments

1976—Pub. L. 94–455 struck out Internal Revenue after Committee on.

Effective Date of 1976 Amendment

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].

References to Joint Committee on Internal Revenue Taxation

Pub. 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.

U.S. Encyclopedia of Law Coverage

Chapter 46 – Golden Parachute Payments in the Legal Encyclopedia: Taxes

In this entry about Chapter 46 – Golden Parachute Payments, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.