26 USC § 8001 - Authorization

---
identifier: "/us/usc/t26/s8001"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 8001 - Authorization"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "8001"
section_name: "Authorization"
chapter_number: 91
chapter_name: "ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 925; Pub. L. 94–455, title XIX, § 1907(a)(1), Oct. 4, 1976, 90 Stat. 1835.)"
---


# § 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”).

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 925; Pub. L. 94–455, title XIX, § 1907(a)(1), Oct. 4, 1976, 90 Stat. 1835.)

## Editorial Notes

### Amendments

1976— struck out “Internal Revenue” after “Committee on”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1976 Amendment

> “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

> “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: