Notes on 26 U.S.C. § 9001 : US Code - Notes

Search Notes on 26 U.S.C. § 9001 : US Code - Notes

(Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85
Stat. 563.)
ADOPTION OF GUIDELINES
Pub. L. 90-26, Sec. 5, June 13, 1967, 81 Stat. 58, as amended by
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
that:
"(a) Funds which become available under the Presidential Election
Campaign Fund Act of 1966 [section 6096 of this title and sections
971 to 973 of former Title 31, Money and Finance] shall be
appropriated and disbursed only after the adoption by law of
guidelines governing their distribution. Section 6096 of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall become
applicable only after the adoption by law of such guidelines.
"(b) Guidelines adopted in accordance with this section shall
state expressly that they are intended to comply with this
section."
ADOPTION OF GUIDELINES: COMPLIANCE; EFFECTIVE DATE OF SECTION 6096
AND AMENDMENT OF SECTION 6096(A)
Section 802(b)(2) of Pub. L. 92-178, as amended by Pub. L. 99-
514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
enactment of Subtitle H of the Internal Revenue Code of 1986
[formerly I.R.C. 1954] by section 801 of this Act [this subtitle]
is intended to comply with the provisions of section 5 (relating to
the Presidential Election Campaign Fund Act of 1966) of the Act
entitled 'An Act to restore the investment credit and allowance of
accelerated depreciation in the case of certain real property',
approved June 13, 1967 (Public Law 90-26, 81 Stat. 58) [set out
above]. The provisions of section 6096 of the Internal Revenue Code
of 1986 together with the amendments of such section made by
subsection (a), shall be applicable only to taxable years ending on
or after December 31, 1972."