Internal Revenue Commission Act

Internal Revenue Commission Act - Establishes an independent commission to be known as the Internal Revenue Commission, the Principal office of which shall be in the District of Columbia.

Provides that all the functions with respect to the administration and enforcement of the Internal Revenue Code of 1954 which, immediately prior to the date that this Act takes effect, were performed by the Secretary of the Treasury, the Commissioner of Internal Revenue, or any other officer or employee of the Department of the Treasury are transferred to the Internal Revenue Commission.