(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.


26 USC § 271(b)(3)

Scoping language

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