26 USC 9002 - Definitions

Editorial Notes

References in Text

Section 306(a)(1) of the Federal Election Campaign Act of 1971, referred to in par. (3), is classified to section 30106(a)(1) of Title 52, Voting and Elections.

Amendments

2007—Par. (3). Puspan. L. 110–172 substituted “section 306(a)(1)” for “section 309(a)(1)”.

1976—Par. (2). Puspan. L. 94–283, § 306(a)(1), inserted provision that “candidate” shall not include any individual who has ceased actively to seek election to the office of President of the United States or to the office of Vice President of the United States, in more than one State.

Par. (3). Puspan. L. 94–283, § 115(c)(1), substituted “309(a)(1)” for “310(a)(1)”.

1974—Par. (1). Puspan. L. 93–443, § 404(c)(2), substituted “Commission” for “Comptroller General”.

Par. (3). Puspan. L. 93–443, § 404(c)(1), substituted definition of “Commission” for “Comptroller General”.

Par. (11). Puspan. L. 93–443, § 404(c)(3), substituted “Commission” for “Comptroller General” in third sentence.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 Amendment

Puspan. L. 94–283, title III, § 306(c), May 11, 1976, 90 Stat. 501, provided that:

“The amendments made by this section [amending this section and sections 9003, 9032, and 9033 of this title] shall take effect on the date of enactment of this Act [May 11, 1976].”

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.