Annual edition
Subsecs. (a)(1), (b), (c)(2). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”, which for purposes of codification was translated as “title 26” thus requiring no change in text.
IRC → Source credit
Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.
Jan 8, 1980 – Oct 22, 1986
Amended · full text not held
Subsec. (a). Pub. L. 96–187, § 107, redesignated existing provisions as par. (1), substituted provisions requiring the Commission to render a written advisory opinion no later than 60 days after receiving a written request concerning the application of this Act, chapters 95 or 96 of title 26, or a rule or regulation for provisions requiring a written advisory opinion within a reasonable time in response to a written request by any individual holding Federal office, candidate for Federal office, any political committee or the national committee of a political party, provisions requiring promulgation of a rule or regulation pursuant to procedures established by section 438(c) of this title, and prohibiting issuance of advisory opinions except in accordance with the provisions of this section, and added par. (2).
Source credit
renumbered § 308 and amended Pub. L. 96–187, title I, §§ 105(4), 107(a), Jan. 8, 1980, 93 Stat. 1354, 1357
May 11, 1976 – Jan 8, 1980
Amended · full text not held
Subsec. (a). Pub. L. 94–283, § 108(a), added national committees of political parties to the enumeration of persons and political bodies authorized to request advisory opinions, substituted the application of general rules of law as stated in the Act or in chapter 95 or 96 of title 26 or as prescribed by rules or regulations of the Commission to specific factual situations for the resolution of the question of whether or not any specific transaction or activity by an individual, candidate, or political committee would constitute a violation of the Act as the subject matter of advisory opinions, and inserted requirement that rules or regulations forming the basis for rules of law be rules or regulations proposed pursuant to section 438(c) of this title and that advisory opinions be issued only in accordance with the provisions of this section.
Source credit
renumbered § 312 and amended Pub. L. 94–283, title I, §§ 105, 108(a), May 11, 1976, 90 Stat. 481, 482
Oct 15, 1974 – May 11, 1976
Enacted · full text not held
FECA → Source credit
Pub. L. 92–225, title III, § 308, formerly § 313, as added Pub. L. 93–443, title II, § 208(a), Oct. 15, 1974, 88 Stat. 1283
