Title 26, Internal Revenue CodeRelease 119-102

§8001 Authorization

Title 26 › Subtitle G — The Joint Committee on Taxation › CHAPTER 91 — ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE › § 8001

Last updated Aug 21, 2026|Official source

Summary

Creates a joint committee of Congress called the Joint Committee on Taxation. In this part of the law, it will be called the "Joint Committee."

Full Legal Text

Title 26, §8001

Internal Revenue Code, Source: USLM XML via OLRC

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

Notes & Related Subsidiaries

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), Oct. 4, 1976, 90 Stat. 1836, provided that: “The

Amendments

made by this section [amending this section and section 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.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 8001

Title 26, Internal Revenue Code

Last Updated

Aug 21, 2026

Release point: 119-102