EC. 7852-Continued NCILLARY PROVISIONS: ct. 16, 1962, H.R. 10650, P.L. 87-834, § 31, 76 Stat. 1069: SEC. 31. TREATIES. "Section 7852(d) of the Internal Revenue Code of 1954 (relating to treaty obligaions) shall not apply in respect of any amendment made by this Act [Revenue ct of 1962]." SUBTITLE G-THE JOINT COMMITTEE ON INTERNAL REVENUE TAXATION (68A Stat. 925 ff.): NOTE: The table of chapters for Subtitle G reads as follows (68A Stat. 925): "CHAPTER 91. Organization and membership of the Joint Committee. "CHAPTER 92. Powers and duties of the Joint Committee." This table has not been amended. CHAPTER 91-ORGANIZATION AND MEMBERSHIP OF THE JOINT COMMITTEE (68A Stat. 925-926): NOTE: The table of sections for Chapter 91 reads as follows (68A Stat. 925): "Sec. 8001. Authorization. "Sec. 8002. Membership. "Sec. 8003. Election of chairman and vice chairman. "Sec. 8004. Appointment and compensation of staff. No amendments have been made to this table or to any of the sections CHAPTER 92-POWERS AND DUTIES OF THE JOINT COMMITTEE (68A Stat. 927-928): NOTE: The table of sections for Chapter 92 reads as follows (68A Stat. 927): "Sec. 8021. Powers. "Sec. 8022. Duties. "Sec. 8023. Additional powers to obtain data." This table has not been amended. SEC. 8022. DUTIES (68A Stat. 927-928): 903 Footnote 902-Continued "(b) REFERENCE IN OTHER LAWS TO INTERNAL REVENUE CODE OF 1939.-Any reference in any other law of the United States or in any Executive order to any provision of the Internal Revenue Code of 1939 shall, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, be deemed also to refer to the corresponding provision of this title. "(c) ITEMS NOT TO BE TWICE INCLUDED IN INCOME OR DEDUCTED THERE FROM.-Except as otherwise distinctly expressed or manifestly intended, the same item (whether of income, deduction, credit, or otherwise) shall not be taken into account both in computing a tax under subtitle A of this title and a tax under chapter 1 or 2 of the Internal Revenue Code of 1939. "(d) TREATY OBLIGATIONS.-No provision of this title shall apply in any case where its application would be contrary to any treaty obligation of the United States in effect on the date of enactment of this title." 903 Section 8022, which has not been amended, reads as follows: "SEC. 8022. DUTIES. "It shall be the duty of the Joint Committee "(1) INVESTIGATION. "(A) OPERATION AND EFFECTS of law. To investigate the operation and effects of the Federal system of internal revenue taxes; "(B) ADMINISTRATION.-To investigate the administration of such taxes by the Internal Revenue Service or any executive department, establishment, or agency charged with their administration; and "(C) OTHER INVESTIGATIONS.-To make such other investigations in respect of such system of taxes as the Joint Committee may deem necessary. [Footnote 903 continued on following page] SEC. 8022-Continued ANCILLARY PROVISIONS: Aug. 3, 1955, H.R. 4904, P.L. 84-216, § 6, 69 Stat. 448: "SEC. 6. (a) The Joint Committee on Internal Revenue Taxation, or any duly authorized subcommittee thereof, is hereby authorized and directed to make a complete study in order to determine "(1) whether there is any necessity of extending the Renegotiation Act of 1951 beyond December 31, 1956; and "(2) if any such further extension is found necessary, the extent to which renegotiation of Government contracts should apply after such date. "(b) The Joint Committee shall, not later than May 31, 1956, report to the Senate and the House of Representatives the results of the study conducted pursuant to this section, together with such recommendations as it deems necessary or desirable. 904 "(c) For the purpose of making the study and report required by this section, the Joint Committee, and the Chief of Staff of the Joint Committee, may exercise any of the powers conferred upon the Joint Committee and the Chief of Staff of the Joint Committee by sections 8021 and 8023 of the Internal Revenue Code of 1954. The provisions of section 8023 (b) of such Code shall apply to requests made under the authority of this subsection to the same extent as in the case of other requests made under the authority of section 8023 (a) of such Code." July 13, 1959, H.R. 7086, P.L. 86-89, § 4, 73 Stat. 211: "SEC. 4. STUDIES OF PROCUREMENT POLICIES AND PRACTICES AND THE RENEGOTIATION ACT OF 1951. "(a)(1) The Committee on Armed Services of the Senate, or any duly authorized subcommittee thereof, and the Committee on Armed Services of the House of Representatives, or any duly authorized subcommittee thereof, are directed to make full and complete studies of the procurement policies and practices of the Department of Defense, the Department of the Air Force, the Department of the Army, and the Department of the Navy. Such studies shall include an examination of the experience of such Departments in the use of various methods of procurement and types of contractual instruments, with particular regard to the effectiveness thereof in achieving reasonable costs, prices, and profits. "(2) Each committee shall, not later than September 30, 1960, report to its House the results of the study conducted by it pursuant to paragraph (1) of this subsection, together with such recommendations as it deems necessary or desirable. Each com Footnote 903-Continued "(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) REPORTS.-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." 904 Pursuant to P.L. 84-216, § 6(b), the report of the Joint Committee (84th Congress, 2d Session, Senate Document No. 126) was submitted by its Chairman, Harry F. Byrd, to the President of the Senate and to the Speaker of the House of Representatives under date of May 31, 1956. Attached thereto was a study prepared by the staff of the Committee in which, among other things, it was recommended (p. 2) that the Renegotiation Act of 1951 be extended to apply to receipts and accruals after December 31, 1956, and before January 1, 1959." This recommendation, along with certain others, was adopted and approved by the Joint Committee. SEC. 8022-Continued ANCILLARY PROVISIONS (P.L. 86-89, § 4)-Continued mittee shall make all material and data collected in the course of the study conducted by it available to the Joint Committee on Internal Revenue Taxation to assist it in making the study required by subsection (b). "(b)(1) The Joint Committee on Internal Revenue Taxation, or any duly authorized subcommittee thereof, is directed to make a full and complete study of the Renegotiation Act of 1951, as amended, and of the policies and practices of the Renegotiation Board. "(2) The Joint Committee shall, not later than March 31, 1961 [extended by P.L. 87-4 and 87-55, below], report to the Senate and House of Representatives the results of the study conducted pursuant to paragraph (1) of this subsection, together with such recommendations as it deems necessary or desirable. "(3) For the purpose of making the study and report required by paragraph (1) of this subsection, the Joint Committee, and the Chief of Staff of the Joint Committee, may exercise any of the powers conferred upon the Joint Committee and the Chief of Staff of the Joint Committee by sections 8021 and 8023 of the Internal Revenue Code of 1954. The provisions of section 8023(b) of such Code shall apply to requests made under the authority of this paragraph to the same extent as in the case of other requests made under the authority of section 8023(a) of such Code." June 30, 1960, H.R. 12381, P.L. 86-564, § 301, 74 Stat. 291: "SEC. 301. INVESTIGATION OF, AND REPORTS ON, TREATMENT OF ENTERTAINMENT AND CERTAIN OTHER EXPENSES. "(a) INVESTIGATION AND REPORT BY JOINT COMMITTEE ON INTERNAL REVENUE TAXATION.-The Joint Committee on Internal Revenue Taxation is hereby authorized and directed to make a full and complete investigation and study of the operation and effects of present law, regulations, and practices relating to the deduction, as ordinary and necessary business expenses, of expenses for entertainment, gifts, dues or initiation fees in social, athletic, or sporting clubs or organizations, and similar or related items. The Joint Committee shall report to the House of Representatives and to the Senate the results of its investigation and study as soon as practicable during the 87th Congress, together with its recommendations for any changes in the law and administrative practices which in its judgment are necessary or appropriate. "(b) REPORT BY SECRETARY OF THE TREASURY.-The Secretary of the Treasury is hereby authorized and directed to report as soon as practicable during the 87th Congress to the House of Representatives and to the Senate the results of the enforcement program of the Internal Revenue Service (announced in Technical Information Release 221, dated April 4, 1960) relating to the deductions, as ordinary and necessary business expenses, of expenses for entertainment, travel, yachts, hunting lodges, club dues, and similar or related items, together with such recommendations with respect thereto as he considers necessary or appropriate to avoid misuse of the business expense deduction. "(c) CONSULTATION OF STAFFS.-The staff of the Joint Committee on Internal Revenue Taxation, and the staff of the Secretary of the Treasury, shall consult and cooperate with each other in performing any duties assigned to carry out the purposes of this section." 905 905 On April 20, 1961, the President's message making recommendations on tax revision was referred to the Committee on Ways and Means. Hearings on these recommendations began before that Committee on May 31, 1961. On that date Secretary of the Treasury Dillon submitted a statement containing recommendations regarding the treatment of entertainment and certain other expenses as deductions for purposes of income tax. See "Hearings before the Committee on Ways and Means, House of Representatives, Eighty-Seventh Congress, First Session", Vol. 1, pages 42-44, 133-215, 281–286. See also "Hearings before the Committee on Finance, United States Senate, Eighty-Seventh Congress, Second Session, on H. R. 10650", Part 1, pages 89-90, 267-351. No formal report was made by the Joint Committee on Internal Revenue Taxation or by the Secretary of the Treasury under P.L. 86-564, § 301. However, the Revenue Act of 1962 (P.L. 87-834, October 16, 1962) contained in section 4 provisions for the disallowance of certain entertainment, etc., expenses. See new Code section 274, p. 149 above. SEC. 8022-Continued ANCILLARY PROVISIONS-Continued Mar. 22, 1961, H.J. Res. 289, P.L. 87-4, 75 Stat. 6: "JOINT RESOLUTION "Relating to the Time for filing a Report on Renegotiation by the Joint Committee on Internal Revenue Taxation. "Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That Section 4(b) (2) of Public Law 86-89, July 13, 1959, extending the Renegotiation Act of 1951, is amended by striking out 'March 31, 1961', relating to the time for filing a report on Renegotiation by the Joint Committee on Internal Revenue Taxation, and inserting in lieu thereof June 30, 1961'. "Approved March 22, 1961." June 21, 1961, H.J. Res. 437, P.L. 87-55, 75 Stat. 95: "JOINT RESOLUTION “Relating to the time for filing a report on renegotiation by the Joint Committee on Internal Revenue Taxation. "Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That section 4(b)(2) of Public Law 86-89, July 13, 1959, extending the Renegotiation Act of 1951, as amended, is further amended by striking out 'June 30, 1961', relating to the time for filing a report on renegotiation by the Joint Committee on Internal Revenue Taxation, and inserting in lieu thereof 'January 31, 1962'.906 "Approved June 21, 1961." SEC. 8023. ADDITIONAL POWERS TO OBTAIN DATA (68A Stat. 928): Sept. 22, 1959, H.R. 8685, P.L. 86-368, § 2(b)(1), 73 Stat. 648: "(including the Assistant General Counsel of the Treasury De- and inserting in lieu thereof "or the office of the Chief Counsel for the Internal Revenue Service". Effective Date: April 12, 1960. (Id., § 3(b), 73 Stat. 648. See "Effective Date" under Sec. 7452, p. 1166, and n. 897, p. 1193 above.) 906 Pursuant to P.L. 86-69, § 4, as amended, the Joint Committee transmitted to the Speaker of the House of Representatives its "REPORT ON THE RENEGOTIATION ACT OF 1951” (87th Congress, 2d Session, House Document No. 322) under date of January 31, 1962. 907 Section 8023 originally read as follows (68A Stat. 928): "SEC. 8023. ADDITIONAL POWERS TO OBTAIN DATA. "(a) SECURING OF DATA.-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, sugggestions, 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." SEC. 8023-Continued (b)... Sept. 22, 1959, H.R. 8685, P.L. 86-368, § 2(b) (2), 73 Stat. 648: "(including the Assistant General Counsel of the Treasury De- and inserting in lieu thereof ", the office of the Chief Counsel for the Internal Revenue Service". Effective Date: April 12, 1960. (Id., § 3(b), 73 Stat. 648. See "Effective Date" of amendment to Sec. 7452, p. 1166, and n. 897, p. 1193 above.) |