{"data":{"id":"us/26-u.s.c.-8001","jurisdiction":"us","citation":"26 U.S.C. § 8001","heading":"Authorization","body":"There shall be a joint congressional committee known as the Joint Committee on Taxation (hereinafter in this subtitle referred to as the “Joint Committee”).","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 91—ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"a97bfe8ad9d07d5b29b7ae4c30f35331515a1be0e37fefe7727812753b993420","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7874","next":"us/26-u.s.c.-8002"},"notice":"GroundRules: Original legal text. Not legal advice."}