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INTERNAL REVENUE CODE OP 1954 (2) SIMPLIFICATION OF LAW.— (A) INVESTIGATION OF METHODS.—To investigate

measures and methods for the simplification of such taxes, particularly the income tax; and (B) PUBLICATION OF PROPOSALS.—To publish, from time to time, for public examination and analysis, proposed measures and methods for the simplification of such taxes. (3) KEPORTS.—To report, from time to time, to the Committee on Finance and the Committee on Ways and Means, and, in its discretion, to the Senate or the House of Representatives, or both, the results of its investigations, together with such recommendations as it may deem advisable. . (4) CROSS REFERENCE.— For duties of the Joint Committee relating to refunds of income and estate taxes, see section 6405. SEC. 8023. ADDITIONAL POWERS TO OBTAIN DATA. (a) SECURING OF D A T A. — The Joint Committee or the Chief of

Staff of the Joint Committee, upon approval of the Chairman or Vice Chairman, is authorized to secure directly from the Internal Revenue Service (including the Assistant General Counsel of the Treasury Department serving as the Chief Counsel of the Internal Revenue Service), or directly from any executive department, board, bureau, agency, independent establishment, or instrumentality of the Government, information, suggestions, rulings, data, estimates, and statistics, for the purpose of making investigations, reports, and studies relating to internal revenue taxation. (b) FURNISHING OF DATA.—The Internal Revenue Service (including the Assistant General Counsel of the Treasury Department serving as the Chief Counsel of the Internal Revenue Service), executive departments, boards, bureaus, agencies, independent establishments, and instrumentalities are authorized and directed to furnish such information, suggestions, rulings, data, estimates, and statistics directly to the Joint Committee or to the Chief of Staff of the Joint Committee, upon request made pursuant to this section. (c) Subsections (a) and (b) shall be applied in accordance with their provisions without regard to Reorganization Plan Numbered 26 of 1950 or to any other reorganization plan becoming effective on, before, or after February 28, 1951.

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