Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_8021
Timestamp: 2020-06-01 22:42:18
Document Index: 572496225

Matched Legal Cases: ['§ 8021', '§ 8021', '§ 8021', '§ 8021', '§ 8021', '§ 8021', '§ 8021', '§ 8021', '§ 8021', '§ 8021', '§ 8021']

Internal Revenue Code, § 8021. Powers
§ 8021
I.R.C. § 8021(a) To Obtain Data And Inspect Income Returns —
I.R.C. § 8021(b) Relating To Hearings And Sessions —
The Joint Committee, or any subcommittee thereof, is authorized—
I.R.C. § 8021(b)(1) To Hold —
I.R.C. § 8021(b)(2) To Require Attendance Of Witnesses And Production Of Books —
I.R.C. § 8021(b)(3) To Administer Oaths —
I.R.C. § 8021(b)(4) To Take Testimony —
To take such testimony; as it deems advisable.
I.R.C. § 8021(c) To Procure Printing And Binding —
I.R.C. § 8021(d) To Make Expenditures —
I.R.C. § 8021(e) Investigations —
(Aug. 16, 1954, ch. 736, 68A Stat. 927 ; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1907(a)(3), 90 Stat. 1835; Nov. 10, 1988, Pub. L. 100-647, title I, 1018(s)(1), 102 Stat. 3586; July 22, 1998, Pub. L. 105-206, title IV, Sec. 4001(a), 112 Stat. 685; Pub. L. 105-206, title IV, Sec. 4001(a), July 22, 1998, 112 Stat 685; Pub. L. 108-311, title III, Sec. 321(a), Oct. 4, 2004, 118 Stat. 1166; Pub. L. 109-135, title IV, Sec. 412(rr)(5), Dec. 21, 2005, 119 Stat. 2577; Pub. L. 115-141, Div. U, title IV, Sec. 401(b)(56), Mar. 23, 2018, 132 Stat. 348.)
2018—Subsec (f). Pub. L. 115-141, Div. U, Sec. 401(b)(56), struck subsec. (f). Before being struck, subsec. (f) read as follows:
“(f) Relating To Joint Reviews
(1) In General.—The Chief of Staff, and the staff of the Joint Committee, shall provide such assistance as is required for joint reviews described in paragraph (2).
(2) Joint Reviews.—Before June 1 of each calendar year after 1998 and before 2005, there shall be a joint review of the strategic plans and budget for the Internal Revenue Service and such other matters as the Chairman of the Joint Committee deems appropriate. Such joint review shall be held at the call of the Chairman of the Joint Committee and shall include two members of the majority and one member of the minority from each of the Committees on Finance, Appropriations, and Governmental Affairs of the Senate, and the Committees on Ways and Means, Appropriations, and Government Reform and Oversight of the House of Representatives.”
2005—Subsec (e). Pub. L. 109-135, Sec. 412(rr)(5), amended subsec. (e) by substituting “Government Accountability Office” for “General Accounting Office” each place it appeared.
2004—Subsec. (f)(2). Pub. L. 108-311, Sec. 321(a), amended par. (2) by substituting “2005” for “2004”.
1998—Subsec. (e), (f). Pub. L. 105-206, Sec. 4001(a), added subsecs. (e) and (f).
1988—Subsec. (a). Pub. L. 100-647 substituted “6103(f)” for “6103(d)”.
1976—Subsec. (d). Pub. L. 94-455 struck out par. (2) relating to limitation on cost of stenographic services in reporting hearings.
Amendments by Pub. L. 115-141, Div. U, Sec. 401(b)(56), effective March 23, 2018.
Amendment by Sec. 412(rr)(5) of Pub. L. 109-135 effective on the date of the enactment of this Act [Enacted: Dec. 21, 2005].
Amendment by Sec. 321(a) of Pub. L. 108-311 effective on the date of the enactment of this Act [Enacted: Oct. 4, 2004]. Section 321(c) of Pub. L. 108-311 provided that:
“(c) TIME FOR JOINT REVIEW.--The joint review required by section 8021(f)(2) of the Internal Revenue Code of 1986 to be made before June 1, 2004, shall be treated as timely if made before June 1, 2005.”
Section 4001(b) of Pub. L. 105-206 provided that:
“(1) Subsection (e) of section 8021 of the Internal Revenue Code of 1986, as added by subsection (a) of this section, shall apply to requests made after the date of the enactment of this Act [Enacted: July 22, 1998].
“(2) Subsection (f) of such section shall take effect on the date of the enactment of this Act [Enacted: July 22, 1998].”
Amendment by Pub. L. 94-455 effective on the first day of the first month which begins more than 90 days after Oct. 4, 1976, see section 1907(c) of Pub. L. 94-455, set out as a note under section 8001 of this title.