26 U.S.C. § 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”).
( Aug. 16, 1954, ch. 736 , 68A Stat. 925 ; Pub. L. 94–455, title XIX, § 1907(a)(1) , Oct. 4, 1976 , 90 Stat. 1835 .)