Internal Revenue Code · 26 U.S.C.
§ 9005. Certification by Commission
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. § 9005
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
- Last amended
- October 4, 1976 by Pub. L. 94–455
- Amendments
- 2 dated changes in the source credit
- Length
- 2 subsections · 170 words · about 1 min to read
- Cross-references
- cites 5; cited by 3 Code sections and 0 other regulations
- Regulations
- 5 issued under this section
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.
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, § 801, Dec. 10, 1971, 85 Stat. 566; amended Pub. L. 93–443, title IV, §§ 404(c)(6), (7), 405(a), Oct. 15, 1974, 88 Stat. 1292, 1293; Pub. L. 94–455, title XIX, § 1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 9005
- § 1.9005-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products.
- § 1.9005-2 Effect of election.
- § 1.9005-3 Statutes of limitation.
- § 1.9005-4 Manner of exercising election.
- § 1.9005-5 Terms; applicability of other laws.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 5 other sections
- § 9003 Condition for eligibility for payments
- § 9006 Payments to eligible candidates
- § 9004 Entitlement of eligible candidates to payments
- § 9007 Examinations and audits; repayments
- § 9011 Judicial review
Cited by 3 Code sections
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle H Financing of Presidential Election Campaigns
- Chapter 95 PRESIDENTIAL ELECTION CAMPAIGN FUND
Nearby sections
- § 9001 Short title
- § 9002 Definitions
- § 9003 Condition for eligibility for payments
- § 9004 Entitlement of eligible candidates to payments
- § 9005 Certification by Commission
- § 9006 Payments to eligible candidates
- § 9007 Examinations and audits; repayments
- § 9008 Payments for presidential nominating conventions
- § 9009 Reports to Congress; regulations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Subsec. (a). Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary”.
1974—Pub. L. 93–443, § 404(c)(6), substituted “Commission” for “Comptroller General” in section catchline.
Subsec. (a). Pub. L. 93–443, § 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, § 404(c)(7), substituted “Commission” for “Comptroller General” wherever appearing and “it” for “him”.
Statutory Notes and Related Subsidiaries
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 30101 of Title 52, Voting and Elections.