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NOTES:


Source

(Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 569; amended Pub. L. 93–443, title IV, § 406(a), Oct. 15, 1974, 88 Stat. 1294; Pub. L. 94–283, title III, §§ 303, 307 (a), May 11, 1976, 90 Stat. 498, 501; Pub. L. 96–187, title II, § 202, Jan. 8, 1980, 93 Stat. 1368; Pub. L. 98–355, § 1(a), (b), July 11, 1984, 98 Stat. 394.)

References in Text

Sections 303 and 315 of the Federal Election Campaign Act of 1971, referred to in subsecs. (b)(5) and (g), are classified to sections 433 and 441a, respectively, of Title 2, The Congress.

Amendments

1984—Subsec. (b)(1). Pub. L. 98–355, § 1(a), substituted “$4,000,000” for “$3,000,000”.
Subsec. (b)(5). Pub. L. 98–355, § 1(b), substituted “section 315 (b) and section 315 (d)” for “section 320 (b) and section 320 (d)” and “section 315 (c)” for “section 320 (c)”.
1980—Subsec. (b)(1). Pub. L. 96–187 substituted “$3,000,000” for “$2,000,000”.
1976—Subsec. (b)(5). Pub. L. 94–283, § 307(a), substituted “section 320 (b) and section 320(d) of the Federal Election Campaign Act of 1971 are adjusted pursuant to the provisions of section 320(c) of such Act” for “section 608 (c) and section 608 (f) of title 18, United States Code, are adjusted pursuant to the provisions of section 608(d) of such title”.
Subsec. (d)(4). Pub. L. 94–283, § 303, added par. (4).
1974—Pub. L. 93–443 substituted provisions respecting payments for presidential nominating conventions for prior provisions respecting information on proposed expenses, subsec. (a) relating to reports by candidates, and subsec. (b) to publication of summaries, see section 434 of Title 2, The Congress.

Effective Date of 1984 Amendment

Section 1(c) of Pub. L. 98–355 provided that: “The amendments made by this section [amending this section] shall take effect on January 1, 1984.”

Effective Date of 1980 Amendment

Amendment by Pub. L. 96–187 effective Jan. 8, 1980, see section 301(a) of Pub. L. 96–187, set out as a note under section 431 of Title 2, The Congress.

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.


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