§9009. Reports to Congress; regulations
26 U.S.C. § 9009
Each report submitted pursuant to this section shall be printed as a Senate document.
Notes, amendments, and revision history
(Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 569; amended Pub. L. 93–443, title IV, §§ 404(c)(12), (13), 406(b)(1), 409, Oct. 15, 1974, 88 Stat. 1292, 1293, 1296, 1303; Pub. L. 94–283, title III, § 304(a), May 11, 1976, 90 Stat. 498; Pub. L. 113–94, § 2(c)(1), Apr. 3, 2014, 128 Stat. 1085.)
Editorial Notes
Amendments
2014—Subsec. (a)(2). Pub. L. 113–94, § 2(c)(1)(A), inserted “and” at end.
Subsec. (a)(3). Pub. L. 113–94, § 2(c)(1)(B), which directed substitution of period for semicolon at end, was executed by substituting period for “; and” at end, to reflect the probable intent of Congress.
Subsec. (a)(4) to (6). Pub. L. 113–94, § 2(c)(1)(C), struck out pars. (4) to (6) which read as follows:
“(4) the expenses incurred by the national committee of a major party or minor party with respect to a presidential nominating convention;
“(5) the amounts certified by it under section 9008(g) for payment to each such committee; and
“(6) the amount of payments, if any, required from such committees under section 9008(h), and the reasons for each such payment.”
1976—Subsec. (c)(2). Pub. L. 94–283, § 304(a)(1), inserted provision for accelerated consideration by the House of Representatives of resolutions relating to rules or regulations reported out by committees of the House.
Subsec. (c)(4). Pub. L. 94–283, § 304(a)(2), added par. (4).
1974—Subsec. (a). Pub. L. 93–443, §§ 404(c)(12), 406(b)(1), substituted “Commission” for “Comptroller General” wherever appearing and “it” for “him” and added pars. (4) to (6).
Subsec. (b). Pub. L. 93–443, §§ 404(c)(13), 409(b), substituted “Commission”, “it” and “it” for “Comptroller General”, “he” and “him”, respectively, and inserted “in accordance with the provisions of subsection (c)” after “regulations”.
Subsec. (c). Pub. L. 93–443, § 409(a), added subsec. (c).
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.
Termination of Reporting Requirements
For termination, effective May 15, 2000, of reporting provisions in subsec. (a) of this section, see section 3003 of Pub. L. 104–66, as amended, set out as a note under section 1113 of Title 31, Money and Finance, and page 168 of House Document No. 103–7.