Source: http://taxtv.com/code/02068-USCODE-2011-title26-subtitleH-chap96-sec9032/
Timestamp: 2017-03-30 08:54:25
Document Index: 401187769

Matched Legal Cases: ['§9032', '§9032', '§9032', '§408', '§115', '§306', '§11', '§306', '§115', '§9032']

IRC §9032. Definitions - TaxTV.com
IRC §9032. Definitions
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(2) The term “candidate” means an individual who seeks nomination for election to be President of the United States. For purposes of this paragraph, an individual shall be considered to seek nomination for election if he (A) takes the action necessary under the law of a State to qualify himself for nomination for election, (B) receives contributions or incurs qualified campaign expenses, or (C) gives his consent for any other person to receive contributions or to incur qualified campaign expenses on his behalf. The term “candidate” shall not include any individual who is not actively conducting campaigns in more than one State in connection with seeking nomination for election to be President of the United States.
(4) Except as provided by section 9034(a), the term “contribution”—
(5) The term “matching payment account” means the Presidential Primary Matching Payment Account established under section 9037(a).
(6) The term “matching payment period” means the period beginning with the beginning of the calendar year in which a general election for the office of President of the United States will be held and ending on the date on which the national convention of the party whose nomination a candidate seeks nominates its candidate for the office of President of the United States, or, in the case of a party which does not make such nomination by national convention, ending on the earlier of (A) the date such party nominates its candidate for the office of President of the United States, or (B) the last day of the last national convention held by a major party during such calendar year.
(7) The term “primary election” means an election, including a runoff election or a nominating convention or caucus held by a political party, for the selection of delegates to a national nominating convention of a political party, or for the expression of a preference for the nomination of persons for election to the office of President of the United States.
(8) The term “political committee” means any individual, committee, association, or organization (whether or not incorporated) which accepts contributions or incurs qualified campaign expenses for the purpose of influencing, or attempting to influence, the nomination of any person for election to the office of President of the United States.
(9) The term “qualified campaign expense” means a purchase, payment, distribution, loan, advance, deposit, or gift of money or of anything of value—
(10) The term “State” means each State of the United States and the District of Columbia.
(Added Pub. L. 93–443, title IV, §408(c), Oct. 15, 1974, 88 Stat. 1297; amended Pub. L. 94–283, title I, §115(c)(2), title III, §306(b)(1), May 11, 1976, 90 Stat. 495, 500; Pub. L. 110–172, §11(a)(42)(C), Dec. 29, 2007, 121 Stat. 2488.)
1976—Par. (2). Pub. L. 94–283, §306(b)(1), inserted provision that “candidate” shall not include any individual who is not actively conducting campaigns in more than one State in connection with seeking nomination for election to be President of the United States.
Par. (3). Pub. L. 94–283, §115(c)(2), substituted “309(a)(1)” for “310(a)(1)”.
View related content: IRC §9032