Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section276&num=0&edition=prelim
Timestamp: 2019-11-11 21:52:58
Document Index: 67878389

Matched Legal Cases: ['§ 276', '§276', '§301', '§108', '§406', '§108', '§301', '§10']

[USC02] 26 USC 276: Certain indirect contributions to political parties
<< Previous TITLE 26 / Subtitle A / CHAPTER 1 / Subchapter B / PART IX / § 276 Next >>
26 USC 276: Certain indirect contributions to political parties Text contains those laws in effect on November 10, 2019
§276. Certain indirect contributions to political parties
No deduction otherwise allowable under this chapter shall be allowed for any amount paid or incurred for-
The term "political party" means-
Proceeds shall be treated as inuring to or for the use of a political candidate only if-
(Added Pub. L. 89–368, title III, §301(a), Mar. 15, 1966, 80 Stat. 66 ; amended Pub. L. 90–364, title I, §108(a), June 28, 1968, 82 Stat. 268 ; Pub. L. 93–443, title IV, §406(d), Oct. 15, 1974, 88 Stat. 1296 .)
1974-Subsecs. (c), (d). Pub. 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). Pub. L. 90–364 added subsec. (c) and redesignated former subsec. (c) as (d).
Pub. L. 90–364, title I, §108(b), 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."
Pub. L. 89–368, title III, §301(c), Mar. 15, 1966, 80 Stat. 67 , provided that: "The amendments made by subsections (a) and (b) [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]."
Pub. 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 Pub. L. 93–625, §10(g), Jan. 3, 1975, 88 Stat. 2119 .