26 U.S.C. § 8021
Section 8021 · Powers
Viewing 26 U.S.C. § 8021 as in effect on November 10, 1988. The text changed in 3 later editions (most recent March 23, 2018).
View current version →For powers of the Joint Committee to obtain and inspect income returns, see section 6103(f).
The Joint Committee, or any subcommittee thereof, is authorized—
(1) To hold
To hold hearings and to sit and act at such places and times;
(2) To require attendance of witnesses and production of books
To require by subpoena (to be issued under the signature of the chairman or vice chairman) or otherwise the attendance of such witnesses and the production of such books, papers, and documents;
(3) To administer oaths
To administer such oaths; and
(4) To take testimony
To take such testimony;
as it deems advisable.
The Joint Committee, or any subcommittee thereof, is authorized to have such printing and binding done as it deems advisable.
The Joint Committee, or any subcommittee thereof, is authorized to make such expenditures as it deems advisable.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
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.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 effective on first day of 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.