§8001 — Authorization
4 cases·4 cited
Statute Text — 26 U.S.C. §8001
There shall be a joint congressional committee known as the Joint Committee on Taxation (hereinafter in this subtitle referred to as the “Joint Committee”).
4 Citing Cases
f statutorily defined blends. See supra notes 13 and 14 and accompanying text. 25 Created by the Revenue Act of 1926, ch. 27, § 1203, 44 Stat. 9, 127–28, the Joint Committee on Taxation (JCT) is a joint congressional committee authorized today under section 8001. JCT’s membership and legislative duties and powers, which are largely unchanged since 1926, are further prescribed in sections 8002 through 8005 and sections 8021 through 8023. 15 Creation Act of 2004,” JCX-69-04, at 2.26 Yet petitioner
ard for "reasonable cause" in section 6651(a)(1) to section 6656(a). We have held that LTD is liable for corporate income tax for taxable years ended June 30, 1987 through 1989, that LTD is liable as a withholding agent for withholding tax on the 37 Sec. 8001(a) of the Omnibus Budget Reconciliation Act of 1986, Pub. L. 99-509, 100 Stat. 1951, sets the amount of such addition to tax at 10 percent of the amount of the underpayment, effective for amounts assessed after Oct. 21, 1986, the date of th
ard for "reasonable cause" in section 6651(a)(1) to section 6656(a). We have held that LTD is liable for corporate income tax for taxable years ended June 30, 1987 through 1989, that LTD is liable as a withholding agent for withholding tax on the 37 Sec. 8001(a) of the Omnibus Budget Reconciliation Act of 1986, Pub. L. 99-509, 100 Stat. 1951, sets the amount of such addition to tax at 10 percent of the amount of the underpayment, effective for amounts assessed after Oct. 21, 1986, the date of th