Notes on 26 U.S.C. § 9004 : US Code - Notes

Search Notes on 26 U.S.C. § 9004 : US Code - Notes

(Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85
Stat. 565; amended Pub. L. 93-443, title IV, Sec. 404(a), (b), Oct.
15, 1974, 88 Stat. 1291; Pub. L. 94-283, title III, Secs. 301(a),
307(d), May 11, 1976, 90 Stat. 497, 501.)
REFERENCES IN TEXT
Section 320 of the Federal Election Campaign Act of 1971,
referred to in subsec. (a)(1), was renumbered section 315 of that
Act by Pub. L. 96-187, title I, Sec. 105(5), Jan. 8, 1980, 93 Stat.
1354, and is classified to section 441a(b)(1)(B) of Title 2, The
Congress.
AMENDMENTS
1976 - Subsec. (a)(1). Pub. L. 94-283, Sec. 307(d), substituted
"section 320(b)(1)(B) of the Federal Election Campaign Act of 1971"
for "section 608(c)(1)(B) of title 18, United States Code".
Subsecs. (d), (e). Pub. L. 94-283, Sec. 301(a), added subsecs.
(d) and (e).
1974 - Subsec. (a)(1). Pub. L. 93-443, Sec. 404(a), substituted
provision which limited aggregate amount of payments to eligible
candidates to an amount not exceeding the expenditure limitations
applicable to such candidates under section 608(c)(1)(B) of title
18 for prior provision which determined the amount by multiplying
15 cents by the total number of residents within the United States
who attained the age of 18, determined by the Bureau of the Census,
as of the first day of June of the year preceding the year of the
presidential election.
Subsec. (a)(2)(A). Pub. L. 93-443, Sec. 404(b)(1), substituted
"allowed" for "computed".
Subsec. (a)(3). Pub. L. 93-443, Sec. 404(b)(2), substituted
"allowed" for "computed" in first sentence.
EFFECTIVE DATE OF 1976 AMENDMENT
Section 301(b) of Pub. L. 94-283, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "For purposes
of applying section 9004(d) of the Internal Revenue Code of 1986
[formerly I.R.C. 1954], as added by subsection (a), expenditures
made by an individual after January 29, 1976, and before the date
of the enactment of this Act [May 11, 1976] shall not be taken into
account."
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-443 applicable with respect to taxable
years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub.
L. 93-443, set out as a note under section 431 of Title 2, The
Congress.