Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_9004
Timestamp: 2020-02-24 17:40:21
Document Index: 49505140

Matched Legal Cases: ['§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004', '§ 9004']

Internal Revenue Code, § 9004. Entitlement Of Eligible Candidates To Payments
§ 9004
I.R.C. § 9004(a) In General —
I.R.C. § 9004(a)(1) —
I.R.C. § 9004(a)(2)
I.R.C. § 9004(a)(A) —
I.R.C. § 9004(a)(A)(B) —
If the candidate of one or more political parties (not including a major party) for the office of President was a candidate for such office in the preceding presidential election and received 5 percent or more but less than 25 percent of the total number of popular votes received by all candidates for such office, such candidate and his running mate for the office of Vice President, upon compliance with the provisions of section 9003(a) and (c), shall be treated as eligible candidates entitled to payments under section 9006 in an amount computed as provided in subparagraph (A) by taking into account all the popular votes received by such candidate for the office of President in the preceding presidential election. If eligible candidates of a minor party are entitled to payments under this subparagraph, such entitlement shall be reduced by the amount of the entitlement allowed under subparagraph (A).
I.R.C. § 9004(a)(3) —
I.R.C. § 9004(b) Limitations —
I.R.C. § 9004(b)(1) —
I.R.C. § 9004(b)(2) —
I.R.C. § 9004(c) Restrictions —
I.R.C. § 9004(c)(1) —
I.R.C. § 9004(c)(2) —
I.R.C. § 9004(d) Expenditures From Personal Funds —
I.R.C. § 9004(e) Definition Of Immediate Family —
(Added Pub. L. 92-178, title VIII, 801, Dec. 10, 1971, 85 Stat. 565, and amended Pub. L. 93-443, title IV, 404(a), (b), Oct. 15, 1974, 88 Stat. 1291; Pub. L. 94-283, title III, 301(a), 307(d), May 11, 1976, 90 Stat. 497, 501; Pub. L. 110-172, Sec. 11(a)(42)(B), Dec. 29, 2007, 121 Stat. 2473.)
2007—Subsec. (a)(1). Pub. L. 110-172, Sec. 11(a)(42)(B), substituted “section 315(b)(1)(B)” for “section 320(b)(1)(B)”.
1976--Subsec. (a)(1). Pub. L. 94-283, 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, 301(a), added subsecs. (d) and (e).
1974--Subsec. (a)(1). Pub. L. 93-443, 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, 404(b)(1), substituted “allowed” for “computed”.
Subsec. (a)(3). Pub. L. 93-443, 404(b)(2), substituted “allowed” for “computed” in first sentence.
Amendment by Sec. 11(a)(42)(B) of Pub. L. 110-172 effective on the date of the enactment of this Act [Enacted: Dec. 29, 2007].
Section 301(b) of Pub. L. 94-283, as amended by Pub. L. 99-514, 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.”