<!-- TTST:[H]: TTC:[95]: TTSC:[]: TTT:[c]: TTS:[9005]: TTCP:[Certification by Commission]: TTCI:[I.R.C. 9005]: TTB:[1d.php?v=sc&s=9004]: TTA:[1d.php?v=sc&s=9006]: TTD:[2073]: -->

INTERNAL REVENUE CODE OF 1986


Index  » Subtitle H  » Chapter 95  » I.R.C. 9005

I.R.C. 9005
Certification by Commission

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


§ 9004 « Browse » § 9006

Show related Regulations

I.R.C. § 9005.  Certification by Commission

(a) Initial certifications

Not later than 10 days after the candidates of a political party for President and Vice President of the United States have met all applicable conditions for eligibility to receive payments under this chapter set forth in section 9003, the Commission shall certify to the Secretary of the Treasury for payment to such eligible candidates under section 9006 payment in full of amounts to which such candidates are entitled under section 9004.

(b) Finality of certifications and determinations

Initial certifications by the Commission under subsection (a), and all determinations made by it under this chapter, shall be final and conclusive, except to the extent that they are subject to examination and audit by the Commission under section 9007 and judicial review under section 9011.

(Added Pub. L. 92–178, title VIII, §801, Dec. 10, 1971, 85 Stat. 566; amended Pub. L. 93–443, title IV, §§404(c)(6), (7), 405(a), Oct. 15, 1974, 88 Stat. 1292, 1293; Pub. L. 94–455, title XIX, §1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1834.)


Section Information

Editorial Notes

Amendments

1976—Subsec. (a). Pub. L. 94–455 substituted "Secretary of the Treasury" for "Secretary".

1974—Pub. L. 93–443, §404(c)(6), substituted "Commission" for "Comptroller General" in section catchline.

Subsec. (a). Pub. L. 93–443, §405(a), substituted provision for certification by the Commission not later than 10 days after the candidates of a political party for President and Vice President have met all applicable conditions for eligibility to receive payments under this chapter set forth in section 9003 of this title for prior provision for certification by the Comptroller General on the basis of the evidence, books, records, and information furnished by the eligible candidates of a political party and prior to examination and audit under section 9007 of this title.

Subsec. (b). Pub. L. 93–443, §404(c)(7), substituted "Commission" for "Comptroller General" wherever appearing and "it" for "him".

Statutory Notes and Related Subsidiaries

Effective Date of 1974 Amendment

Amendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.


Regulations for I.R.C. 9005 (Return to Top)

§ 1.9005Statutory provisions; section 2 of the Act of September 26, 1961 (Pub L 87–321, 75 Stat 683)
§ 1.9005-1Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products
§ 1.9005-2Effect of election
§ 1.9005-3Statutes of limitation
§ 1.9005-4Manner of exercising election
§ 1.9005-5Terms; applicability of other laws

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.

 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.