For purposes of this chapter-
An expense shall be considered as incurred by a candidate or an authorized committee if it is incurred by a person authorized by such candidate or such committee, as the case may be, to incur such expense on behalf of such candidate or such committee. If an authorized committee of the candidates of a political party for President and Vice President of the United States also incurs expenses to further the election of one or more other individuals to Federal, State, or local elective public office, expenses incurred by such committee which are not specifically to further the election of such other individual or individuals shall be considered as incurred to further the election of such candidates for President and Vice President in such proportion as the Commission prescribes by rules or regulations.
26 U.S.C. § 9002
EDITORIAL NOTES
REFERENCES IN TEXTSection 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.
AMENDMENTS2007-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.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1976 AMENDMENT Pub. L. 94-283, title III, §306(c), May 11, 1976, 90 Stat. 501, provided that: "The amendments made by this section [amending this section and sections 9003, 9032, and 9033 of this title] shall take effect on the date of enactment of this Act [May 11, 1976]."
EFFECTIVE DATE OF 1974 AMENDMENTAmendment 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.
- State
- The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.