§ 9001. — Short title.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC9001]
TITLE 26--INTERNAL REVENUE CODE
Subtitle H--Financing of Presidential Election Campaigns
CHAPTER 95--PRESIDENTIAL ELECTION CAMPAIGN FUND
Sec. 9001. Short title
This chapter may be cited as the ``Presidential Election Campaign
Fund Act''.
(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.''
