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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle H  » Chapter 95  » I.R.C. 9001

I.R.C. 9001
Short title

Current through February 18, 2024 (Pub. L. 118-39)


§ 8023 « Browse » § 9002

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I.R.C. § 9001.  Short title

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

(Added Pub. L. 92–178, title VIII, §801, Dec. 10, 1971, 85 Stat. 563.)


Section Information

Statutory Notes and Related Subsidiaries

Adoption of Guidelines

Pub. L. 90–26, §5, June 13, 1967, 81 Stat. 58, as amended by Pub. L. 99–514, §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. 92–178, title VIII, §802(b)(2), Dec. 10, 1971, 85 Stat. 573, as amended by Pub. L. 99–514, §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."


Regulations for I.R.C. 9001 (Return to Top)

§ 1.9001Statutory provisions; Retirement-Straight Line Adjustment Act of 1958
§ 1.9001-1Change from retirement to straight-line method of computing depreciation
§ 1.9001-2Basis adjustments for taxable years beginning on or after 1956 adjustment date
§ 1.9001-3Basis adjustments for taxable years between changeover date and 1956 adjustment date
§ 1.9001-4Adjustments required in computing excess-profits credit
§ 301.9001Statutory provisions; Outer Continental Shelf Lands Act Amendments of 1978
§ 301.9001-1Collection of fee
§ 301.9001-2Definitions
§ 301.9001-3Cross reference

The Regulations cited above were determined based on programmatic database analysis using data provided by the Government Publishing Office. TouchTax attempts to hide unrelated regulation provisions. Due to limited GPO data, however, certain unrelated regulations may appear in some instances.

 

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