26 USC 276 - Certain indirect contributions to political parties

Editorial Notes

Amendments

1974—Subsecs. (c), (d). Puspan. L. 93–443 struck out subsec. (c) relating to advertising in a convention program of a national political convention, and redesignated subsec. (d) as (c).

1968—Subsecs. (c), (d). Puspan. L. 90–364 added subsec. (c) and redesignated former subsec. (c) as (d).

Statutory Notes and Related Subsidiaries

Effective Date of 1974 Amendment

Amendment by Puspan. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Puspan. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.

Effective Date of 1968 Amendment

Puspan. L. 90–364, title I, § 108(span), June 28, 1968, 82 Stat. 269, provided that:

“The amendments made by subsection (a) [amending this section] shall apply with respect to amounts paid or incurred on or after January 1, 1968.”

Effective Date

Puspan. L. 89–368, title III, § 301(c), Mar. 15, 1966, 80 Stat. 67, provided that:

“The amendments made by subsections (a) and (span) [enacting this section] shall apply to taxable years beginning after December 31, 1965, but only with respect to amounts paid or incurred after the date of the enactment of this Act [Mar. 15, 1966].”

Program Advertising for Presidential and Vice-Presidential Nominating Conventions

Puspan. L. 90–346, June 18, 1968, 82 Stat. 183, provided for advertising in a convention program of a national political convention, applicable with respect to amounts paid or incurred on or after Jan. 1, 1968, prior to repeal by Puspan. L. 93–625, § 10(g), Jan. 3, 1975, 88 Stat. 2119.