Internal Revenue Code · 26 U.S.C.
§ 9001. Short title
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 9001
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 10, 1971 by Pub. L. 92–178
- Length
- 24 words · about 1 min to read
- Regulations
- 7 issued under this section
This chapter may be cited as the “Presidential Election Campaign Fund Act”.
(Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 563.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 9001
- § 1.9001-1 Change from retirement to straight-line method of computing depreciation.
- § 1.9001-2 Basis adjustments for taxable years beginning on or after 1956 adjustment date.
- § 1.9001-3 Basis adjustments for taxable years between changeover date and 1956 adjustment date.
- § 1.9001-4 Adjustments required in computing excess-profits credit.
- § 301.9001-1 Collection of fee.
- § 301.9001-2 Definitions.
- § 301.9001-3 Cross reference.
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 92–178
Where it sits in the Code
- Subtitle H Financing of Presidential Election Campaigns
- Chapter 95 PRESIDENTIAL ELECTION CAMPAIGN FUND
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Adoption of Guidelines
Pub. L. 90–26, § 5, June 13, 1967, 81 Stat. 58, as amended by Pub. L. 99–514, § 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)
Pub. L. 92–178, title VIII, § 802(b)(2), Dec. 10, 1971, 85 Stat. 573, as amended by Pub. L. 99–514, § 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.”