Title 26Internal Revenue CodeRelease 119-73

§9001 Short title

Title 26 › Subtitle Subtitle H— - Financing of Presidential Election Campaigns › Chapter CHAPTER 95— - PRESIDENTIAL ELECTION CAMPAIGN FUND › § 9001

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §9001

Internal Revenue Code — Source: USLM XML via OLRC

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

Legislative History

Notes & Related Subsidiaries

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.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 9001

Title 26Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73