26 USC 8021 - Powers

U.S Code last checked for updates: Nov 26, 2024

§ 8021.

Powers

(a)

To obtain data and inspect income returns

(b)

Relating to hearings and sessions

The Joint Committee, or any subcommittee thereof, is authorized—

(1)

To hold

(2)

To require attendance of witnesses and production of books

(3)

To administer oaths

(4)

To take testimony

as it deems advisable.

(c)

To procure printing and binding

(d)

To make expenditures

(e)

Investigations

(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.)

cite as: 26 USC 8021