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Internal Revenue Code, § 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; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1907(a)(1), 90 Stat. 1835.)
BACKGROUND NOTES
Amendments to Subtitle
1976--Pub. L. 94-455, title XIX, 1907(b)(1), Oct. 4, 1976, 90 Stat. 1836, struck out “Internal Revenue” in heading of subtitle G.
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 sections 8001, 8004, 8021, and 8023 of this title and enacting provision set out as a note above] 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].”