influencing legislation
Defined in 2 places of the United States Code.
Except as otherwise provided in paragraph (2), for purposes of this section, the term “influencing legislation” means—
(A) any attempt to influence any legislation through an attempt to affect the opinions of the general public or any segment thereof, and
(B) any attempt to influence any legislation through communication with any member or employee of a legislative body, or with any government official or employee who may participate in the formulation of the legislation.
Source
- 1994–present26 U.S.C. § 4911Internal Revenue Code · Tax on excess expenditures to influence legislation · for purposes of this section
The term “influencing legislation” means any attempt to influence any legislation through communication with any member or employee of a legislative body, or with any government official or employee who may participate in the formulation of legislation.
Source
- 1994–present26 U.S.C. § 162Internal Revenue Code · Trade or business expenses · under this subtitle