Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section8021&num=0&edition=prelim
Timestamp: 2020-08-04 06:19:48
Document Index: 134436246

Matched Legal Cases: ['§ 8021', '§8021', '§1907', '§1018', '§4001', '§321', '§412', '§401', '§4001', '§321']

[USC02] 26 USC 8021: Powers
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26 USC 8021: Powers Text contains those laws in effect on August 3, 2020
From Title 26-INTERNAL REVENUE CODESubtitle G-The Joint Committee on TaxationCHAPTER 92-POWERS AND DUTIES OF THE JOINT COMMITTEE
§8021. Powers
(b) Relating to hearings and sessions
The Joint Committee, or any subcommittee thereof, is authorized-
(Aug. 16, 1954, ch. 736, 68A Stat. 927 ; Pub. L. 94–455, title XIX, §1907(a)(3), Oct. 4, 1976, 90 Stat. 1835 ; Pub. L. 100–647, title I, §1018(s)(1), Nov. 10, 1988, 102 Stat. 3586 ; Pub. L. 105–206, title IV, §4001(a), July 22, 1998, 112 Stat. 783 ; Pub. L. 108–311, title III, §321(a), Oct. 4, 2004, 118 Stat. 1182 ; Pub. L. 109–135, title IV, §412(rr)(5), Dec. 21, 2005, 119 Stat. 2640 ; Pub. L. 115–141, div. U, title IV, §401(b)(56), Mar. 23, 2018, 132 Stat. 1205 .)
2018-Subsec. (f). Pub. L. 115–141 struck out subsec. (f) which related to joint reviews of the strategic plans and budget for the Internal Revenue Service.
2005-Subsec. (e). Pub. L. 109–135 substituted "Government Accountability Office" for "General Accounting Office" in two places.
2004-Subsec. (f)(2). Pub. L. 108–311 substituted "2005" for "2004".
1998-Subsecs. (e), (f). Pub. L. 105–206 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.
Pub. L. 105–206, title IV, §4001(b), July 22, 1998, 112 Stat. 784 , provided that:
"(1) Subsection (e) of section 8021 of the Internal Revenue Code of 1986, as added by subsection (a) of this section [amending this section], shall apply to requests made after the date of the enactment of this Act [July 22, 1998].
"(2) Subsection (f) of such section shall take effect on the date of the enactment of this Act."
Pub. L. 108–311, title III, §321(c), Oct. 4, 2004, 118 Stat. 1182 , provided that the joint review required by section 8021(f)(2) of the Internal Revenue Code of 1986 (26 U.S.C. 8021(f)(2)) to be made before June 1, 2004, was to be treated as timely if made before June 1, 2005.