Page:United States Statutes at Large Volume 53 Part 1.djvu/508

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504 CODIFICATION OF INTERNAL REVENUE LAWS (2) PUBLICATION OF PROPOSALS.-To publish, from time to time, for public examination and analysis, proposed measures and methods for the simplification of such taxes. (c) REPORTS.-To report, from time to time, to the Committee on Finance and the Committee on Ways and Means, and, in its discre- tion, to the Senate or the House of Representatives, or both, the results of its investigations, together with such recommendations as it may deem advisable. (d) CRoss REFERENCE.- For duties of the Joint Committee relating to refunds of income and estate taxes, see section 3777. Approved, February 10, 1939.