United States Code
USC most recently checked for updates: Feb 23, 2024
To investigate the operation and effects of the Federal system of internal revenue taxes;
To investigate the administration of such taxes by the Internal Revenue Service or any executive department, establishment, or agency charged with their administration; and
To make such other investigations in respect of such system of taxes as the Joint Committee may deem necessary.
To investigate measures and methods for the simplification of such taxes, particularly the income tax; and
To publish, from time to time, for public examination and analysis, proposed measures and methods for the simplification of such taxes.
For duties of the Joint Committee relating to refunds of income and estate taxes, see section 6405.