Pub. L. 94-283, tit. III, sec. 303

provision of legal or accounting services

EnactedYear: 1976Length: 129 wordsOfficial source
provision of legal or accounting services Sec. 303. Section 9008(d) of the Internal Revenue Code of 1954 (relating to limitation of expenditures) is amended by adding at the end thereof the following new paragraph: “(4) Provision of legal or accounting services.— For purposes of this section, the payment, by any person other than the national committee of a political party (unless the person paying for such services is a person other than the regular employer of the individual rendering such services) of compensation to any individual for legal or accounting services rendered to or on behalf of the national committee of a political party shall not be treated as an expenditure made by or on behalf of such committee with respect to its limitations on presidential nominating convention expenses.”.
Pub. L. 94-283, tit. III, sec. 303: provision of legal or accounting services | Justis AI