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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 9001 Short title us united_states_code code_section 26 INTERNAL REVENUE CODE 95 PRESIDENTIAL ELECTION CAMPAIGN FUND 9001 26 U.S.C. § 9001 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s9001 data/legal/raw/us/code/title-26/usc26.xml 91db5f0b52ca2d8fca0244837da33556adaefdca65bb4fc4635b9d781c989f08 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 eb2f7225437d47e2b58e044dfbc6e5300ce6f3b029d6e5a255237e0bc6678dba 2026-07-04 official
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26 U.S.C. § 9001 - Short title

Text

This chapter may be cited as the “Presidential Election Campaign Fund Act”.

(Added Pub. L. 92178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 563.)

Notes

Statutory Notes and Related Subsidiaries

Adoption of GuidelinesPub. L. 9026, § 5, June 13, 1967, 81 Stat. 58, as amended by Pub. L. 99514, § 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)Pub. L. 92178, title VIII, § 802(b)(2), Dec. 10, 1971, 85 Stat. 573, as amended by Pub. L. 99514, § 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 9026, 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.”