Page:United States Statutes at Large Volume 68A.djvu/967

 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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