(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.


26 USC § 271(b)(2)

Scoping language

None identified, default scope is assumed to be the parent (part IX) of this section.
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