CH. 92—JOINT COMMITTEE
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CHAPTER 92—POWERS AND DUTIES OF THE JOINT COMMITTEE Sec. 8021. Powers. Sec. 8022. Duties. Sec. 8023. Additional powers to obtain data. SEC. 8021. POWERS. (a)
To
OBTAIN
DATA
AND INSPECT INCOME
RETURNS.—
For powers of the Joint Committee to obtain and inspect income returns, see section 6103(d). (b) R E L A T I N G TO H E A R I N G S A N D S E S S I O N S. — The Joint Committee,
or any s u b committee thereof, is a u t h o r i z e d — (1) To HOLD.—To hold h e a r i n g s and to s i t and a c t a t s u c h places and times; (2) To REQUIRE ATTENDANCE OF WITNESSES AND PRODUCTION OF BOOKS.—To r e q u i r e by s u b p o e n a (to b e issued under the signat u r e of the c h a i r m a n o r vice c h a i r m a n) o r otherwise the attendance of s u c h witnesses and the p r o d u c t i o n of such b o o k s, p a p e r s, and documents; (3) To ADMINISTER OATHS.—To a d m i n i s t e r s u c h o a t h s; and (4) To TAKE TESTIMONY.—To t a k e s u c h t e s t i m o n y; as i t d e e m s a d v i s a b l e. (c) To P R O C U R E P R I N T I N G A N D B I N D I N G. — The Joint
Committee,
or any s u b committee thereof, is a u t h o r i z e d to h a v e s u c h p r i n t i n g and binding done as it deems advisable. (d) To M A K E EXPENDITURES. — (1) GENERAL AUTHORITY. — The Joint Committee, o r any
sub-
committee thereof, is a u t h o r i z e d to m a k e s u c h expenditures a s i t deems advisable. (2) L I M I T A T I O N. — The cost of s t e n o g r a p h i c services i n report i n g s u c h h e a r i n g s a s the Joint Committee may hold shall not b e i n excess of 25 c e n t s p e r 100 w o r d s. SEC. 8022. DUTIES. I t shall b e the d u t y of the Joint Committee — (1) I N V E S T I G A T I O N. — (A) OPERATION A N D E F F E C T S
OF LAW.—To
investigate
the
operation and effects of the Federal s y s t e m of i n t e r n a l r e v e n u e taxes; (B) ADMINISTRATION. — To i n v e s t i g a t e the administration of s u c h tax e s by the I n t e r n a l Revenue Service o r any executive d e part m e n t, establishment, or agency c h a r g e d w i t h the i r administration; and (C) OTHER I N V E S T I G A T I O N S. — To m a k e s u c h other i n v e s t i g a t i o n s in r e s p e c t of s u c h s y s t e m of tax e s a s the Joint Committee may d e e m necessary.
§ 8022(1)(C)
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