
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC9005]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
        Subtitle H--Financing of Presidential Election Campaigns
 
             CHAPTER 95--PRESIDENTIAL ELECTION CAMPAIGN FUND
 
Sec. 9005. Certification by Commission


(a) Initial certifications

    Not later than 10 days after the candidates of a political party for 
President and Vice President of the United States have met all 
applicable conditions for eligibility to receive payments under this 
chapter set forth in section 9003, the Commission shall certify to the 
Secretary of the Treasury for payment to such eligible candidates under 
section 9006 payment in full of amounts to which such candidates are 
entitled under section 9004.

(b) Finality of certifications and determinations

    Initial certifications by the Commission under subsection (a), and 
all determinations made by it under this chapter, shall be final and 
conclusive, except to the extent that they are subject to examination 
and audit by the Commission under section 9007 and judicial review under 
section 9011.

(Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85 Stat. 
566; amended Pub. L. 93-443, title IV, Secs. 404(c)(6), (7), 405(a), 
Oct. 15, 1974, 88 Stat. 1292, 1293; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Subsec. (a). Pub. L. 94-455 substituted ``Secretary of the 
Treasury'' for ``Secretary''.
    1974--Pub. L. 93-443, Sec. 404(c)(6), substituted ``Commission'' for 
``Comptroller General'' in section catchline.
    Subsec. (a). Pub. L. 93-443, Sec. 405(a), substituted provision for 
certification by the Commission not later than 10 days after the 
candidates of a political party for President and Vice President have 
met all applicable conditions for eligibility to receive payments under 
this chapter set forth in section 9003 of this title for prior provision 
for certification by the Comptroller General on the basis of the 
evidence, books, records, and information furnished by the eligible 
candidates of a political party and prior to examination and audit under 
section 9007 of this title.
    Subsec. (b). Pub. L. 93-443, Sec. 404(c)(7), substituted 
``Commission'' for ``Comptroller General'' wherever appearing and ``it'' 
for ``him''.


                    Effective Date of 1974 Amendment

    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 431 of Title 2, The Congress.

                  Section Referred to in Other Sections

    This section is referred to in sections 9006, 9009 of this title.
