26 U.S. Code § 9002 - Definitions
Section 306(a)(1) of the Federal Election Campaign Act of 1971, referred to in par. (3), is classified to section 30106(a)(1) of Title 52, Voting and Elections.
2007—Par. (3). Pub. L. 110–172 substituted “section 306(a)(1)” for “section 309(a)(1)”.
1976—Par. (2). Pub. L. 94–283, § 306(a)(1), inserted provision that “candidate” shall not include any individual who has ceased actively to seek election to the office of President of the United States or to the office of Vice President of the United States, in more than one State.
Par. (3). Pub. L. 94–283, § 115(c)(1), substituted “309(a)(1)” for “310(a)(1)”.
1974—Par. (1). Pub. L. 93–443, § 404(c)(2), substituted “Commission” for “Comptroller General”.
Par. (3). Pub. L. 93–443, § 404(c)(1), substituted definition of “Commission” for “Comptroller General”.
Par. (11). Pub. L. 93–443, § 404(c)(3), substituted “Commission” for “Comptroller General” in third sentence.
Pub. L. 94–283, title III, § 306(c), May 11, 1976, 90 Stat. 501, provided that:
Amendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.