---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stG/ch92"
level: "chapter"
label: "Chapter 92"
heading: "Powers and Duties of the Joint Committee"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stG-ch92"
sections_count: 3
---

# Chapter 92 — Powers and Duties of the Joint Committee

Title 26 — Internal Revenue Code › Subtitle G — The Joint Committee on Taxation

## Sections

- [§8021. Powers](/usc/26/8021.md)
- [§8022. Duties](/usc/26/8022.md)
- [§8023. Additional powers to obtain data](/usc/26/8023.md)