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. 73668A Stat. 925Pub. L. 94–455, title XIX, § 1907(a)(1)90 Stat. 1835(, ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976— 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
“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 [].”
, , , provided that:
References to Joint Committee on Internal Revenue Taxation
Pub. L. 94–455, title XIX, § 1907(a)(5)90 Stat. 1836
“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.”
, , , provided that: