
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC9001]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
        Subtitle H--Financing of Presidential Election Campaigns
 
             CHAPTER 95--PRESIDENTIAL ELECTION CAMPAIGN FUND
 
Sec. 9001. Short title

    This chapter may be cited as the ``Presidential Election Campaign 
Fund Act''.

(Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85 Stat. 
563.)


                         Adoption of Guidelines

    Pub. L. 90-26, Sec. 5, June 13, 1967, 81 Stat. 58, as amended by 
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(a) Funds which become available under the Presidential Election 
Campaign Fund Act of 1966 [section 6096 of this title and sections 971 
to 973 of former Title 31, Money and Finance] shall be appropriated and 
disbursed only after the adoption by law of guidelines governing their 
distribution. Section 6096 of the Internal Revenue Code of 1986 
[formerly I.R.C. 1954] shall become applicable only after the adoption 
by law of such guidelines.
    ``(b) Guidelines adopted in accordance with this section shall state 
expressly that they are intended to comply with this section.''


 Adoption of Guidelines: Compliance; Effective Date of Section 6096 and 
                      Amendment of Section 6096(a)

    Section 802(b)(2) of Pub. L. 92-178, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The enactment of 
Subtitle H of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] 
by section 801 of this Act [this subtitle] is intended to comply with 
the provisions of section 5 (relating to the Presidential Election 
Campaign Fund Act of 1966) of the Act entitled `An Act to restore the 
investment credit and allowance of accelerated depreciation in the case 
of certain real property', approved June 13, 1967 (Public Law 90-26, 81 
Stat. 58) [set out above]. The provisions of section 6096 of the 
Internal Revenue Code of 1986 together with the amendments of such 
section made by subsection (a), shall be applicable only to taxable 
years ending on or after December 31, 1972.''
