contributions

(2) Contributions For purposes of paragraph (1)(C), the term “contributions” includes a gift, subscription, loan, advance, or deposit, of money, or anything of value, and includes a contract, promise, or agreement to make a contribution, whether or not legally enforceable.

Source

26 USC § 271(b)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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