Annual edition
Subsec. (a). Pub. L. 94–455, § 1210(c), inserted provision that in investigation by Joint Committee on Taxation of the administration of the internal revenue taxes by the Internal Revenue Service, the Chief of Staff of the Joint Committee on Taxation is authorized to secure directly from the Internal Revenue Service such tax returns, or copies of tax returns, and other relevant information, as the Chief of Staff deems necessary for such investigation, and the Internal Revenue Service is authorized and directed to furnish such tax returns and information to the Chief of Staff together with a brief report, with respect to each return, as to any action taken or proposed to be taken by the Service as a result of any audit of the return.
Source credit
Pub. L. 94–455, title XII, § 1210(c), title XIX, § 1907(a)(4), Oct. 4, 1976, 90 Stat. 1711, 1835.
Sep 22, 1959 – Oct 4, 1976
Amended · full text not held
Subsec. (a). Pub. L. 86–368, § 2(b)(1), substituted “or the office of the Chief Counsel for the Internal Revenue Service” for “(including the Assistant General Counsel of the Treasury Department serving as the Chief Counsel of the Internal Revenue Service)”.
Source credit
Pub. L. 86–368, § 2(b), Sept. 22, 1959, 73 Stat. 648
Aug 16, 1954 – Sep 22, 1959
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 928
