Internal Revenue Code:Sec. 9001. Short title

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle H - Financing of Presidential Election Campaigns
       CHAPTER 95 - PRESIDENTIAL ELECTION CAMPAIGN FUND
     

Statute

    Sec. 9001. Short title
 
      This chapter may be cited as the ''Presidential Election Campaign
    Fund Act''.
 

Sources

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

Miscellaneous

                           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.''