expenditures
(3) Expenditures For purposes of paragraph (1)(C), the term “expenditures” includes a payment, distribution, loan, advance, deposit, or gift, of money, or anything of value, and includes a contract, promise, or agreement to make an expenditure, whether or not legally enforceable.
Source
26 USC § 271(b)(3)
Scoping language
None identified, default scope is assumed to be the parent (part IX) of this section.