U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— Computation of Taxable Income › Part PART IX— ITEMS NOT DEDUCTIBLE

26 U.S.C. § 276

Certain indirect contributions to political parties

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(a) Disallowance of deductionNo deduction otherwise allowable under this chapter shall be allowed for any amount paid or incurred for—(1) advertising in a convention program of a political party, or in any other publication if any part of the proceeds of such publication directly or indirectly inures (or is intended to inure) to or for the use of a political party or a political candidate,(2) admission to any dinner or program, if any part of the proceeds of such dinner or program directly or indirectly inures (or is intended to inure) to or for the use of a political party or a political candidate, or(3) admission to an inaugural ball, inaugural gala, inaugural parade, or inaugural concert, or to any similar event which is identified with a political party or a political candidate.(b) DefinitionsFor purposes of this section—(1) Political partyThe term “political party” means—(A) a political party;(B) a National, State, or local committee of a political party; or(C) a committee, association, or organization, whether incorporated or not, which directly or indirectly accepts contributions (as defined in section 271(b)(2)) or make expenditures (as defined in section 271(b)(3)) for the purpose of influencing or attempting to influence the selection, nomination, or election of any individual to any Federal, State, or local elective public office, or the election of presidential and vice-presidential electors, whether or not such individual or electors are selected, nominated, or elected.(2) Proceeds inuring to or for the use of political candidatesProceeds shall be treated as inuring to or for the use of a political candidate only if—(A) such proceeds may be used directly or indirectly for the purpose of furthering his candidacy for selection, nomination, or election to any elective public office, and(B) such proceeds are not received by such candidate in the ordinary course of a trade or business (other than the trade or business of holding elective public office).(c) Cross reference

For disallowance of certain entertainment, etc., expenses, see section 274.

(Added Pub. L. 89–368, title III, § 301(a), Mar. 15, 1966, 80 Stat. 66; amended Pub. L. 90–364, title I, § 108(a), June 28, 1968, 82 Stat. 268; Pub. L. 93–443, title IV, § 406(d), Oct. 15, 1974, 88 Stat. 1296.)Editorial NotesAmendments

1974—Subsecs. (c), (d). Pub. L. 93–443 struck out subsec. (c) relating to advertising in a convention program of a national political convention, and redesignated subsec. (d) as (c).

1968—Subsecs. (c), (d). Pub. L. 90–364 added subsec. (c) and redesignated former subsec. (c) as (d).

Statutory Notes and Related SubsidiariesEffective 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.

Effective Date of 1968 Amendment

Pub. L. 90–364, title I, § 108(b), June 28, 1968, 82 Stat. 269, provided that: “The amendments made by subsection (a) [amending this section] shall apply with respect to amounts paid or incurred on or after January 1, 1968.”

Effective Date

Pub. L. 89–368, title III, § 301(c), Mar. 15, 1966, 80 Stat. 67, provided that: “The amendments made by subsections (a) and (b) [enacting this section] shall apply to taxable years beginning after December 31, 1965, but only with respect to amounts paid or incurred after the date of the enactment of this Act [Mar. 15, 1966].”

Program Advertising for Presidential and Vice-Presidential Nominating Conventions

Pub. L. 90–346, June 18, 1968, 82 Stat. 183, provided for advertising in a convention program of a national political convention, applicable with respect to amounts paid or incurred on or after Jan. 1, 1968, prior to repeal by Pub. L. 93–625, § 10(g), Jan. 3, 1975, 88 Stat. 2119.

Notes of Decisions
Cited in 74 cases, 1936–1996 · leading case: Auto. Club of Mich. v. Comm'r, 353 U.S. 180 (1957).
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Auto. Club of Mich. v. Comm'r, 353 U.S. 180 (1957). · cites it 3× “—Where before the expiration of the time prescribed in section 275 for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed…”
Howell v. Comm'r of Internal Revenue, 175 F.2d 240 (6th Cir. 1949). · cites it 2× “The Tax Court found that § 276(a), 26 U.S.C.A. § 276 (a), controls and permits the assessment or proceeding in court to collect the tax at any time because the returns involved were false and fraudulent and filed with intent to evade the tax.”
United States v. Richard J. Moriarty & Gruber, Moriarty, Fricke & Jaros, 8 F.3d 329 (6th Cir. 1993). “2d at 587 (quoting 26 U.S.C. § 276 (c) (emphasis added)). In contrast, each of the statutes of limitations which may be applicable to this case provides that an action must be filed “within six years after the right of action accrues,” without setting forth the relevant right of…”
Gene O. Clark & Faye Clark v. Comm'r of Internal Revenue, 266 F.2d 698 (9th Cir. 1959). “26 U.S.C. § 276 . “(a) False return or no return.”
Crown Willamette Paper Co. v. McLaughlin, 81 F.2d 365 (9th Cir. 1936). · cites it 2× “§ 1061 (see 26 U.S.C.A. § 276 (c), which provides: "\A.”
Goe v. Comm'r of Internal Revenue, 198 F.2d 851 (3d Cir. 1952). “Code, 26 U.S.C. § 276 (1946 ed.) Throughout the taxable years taxpayer was a salaried employee of National Tube Co.”
United States v. Pfister, 205 F.2d 538 (8th Cir. 1953). “” Sees ion 276, 26 U.S.C. § 276 , lifts the bar of the statute of limitations in eases of false or fraudulent returns “with intent to evade tax”, and in cases in which the taxpayer and the Commissioner before the expiration of the statutory period have agreed in writing for its…”
Phoenix Coal Co., Inc. v. Comm'r of Internal Revenue, 231 F.2d 420 (2d Cir. 1956). “The court held that additional assessments with respect to the disallowance of a carry-back loss from the following year were the only additional assessments for 1947 open to the Commissioner to make under § 276(d), 26 U.S.C. § 276 (d). Thus the conclusion of each of these cases…”
John Walsonavich, Individually & Trading as Serv. Elec. Co. v. United States, 335 F.2d 96 (3d Cir. 1964). “See 26 U.S.C. § 276 (b) (1952) (1939 Code); See also the 1928 amendments to the Revenue Act of 1926: Act of May 29, 1928, c.”
United States v. Wilson, 182 F. Supp. 567 (D.N.J. 1960). · cites it 2× “The motion presents two questions: (1) Had the statute of limitations prescribed by § 276 of the Internal Revenue Code of 1939 ( 26 U.S.C. § 276 (c) expired when the present action was instituted? And (2) Is the taxpayer liable to the Government for the tax assessments set forth…”
Murl Clark v. Comm'r of Internal Revenue, 253 F.2d 745 (3d Cir. 1958). “” § 276(b) Internal Revenue Code 1939, 26 U.S.C. § 276 (b). Consents for 1949 and 1950 were also entered into.”
Aurore B. Benoit, Transferee v. Comm'r of Internal Revenue, 238 F.2d 485 (1st Cir. 1956). “87 , 26 U.S.C.A. § 276 , as treasurer of River Mills, extending the statutory period for assessment for each of the taxable years to June 30, 1951 and June 30, 1952, were ineffective and invalid because the decree dissolving River Mills was entered on December 18, 1946, and…”
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26 U.S.C. § 276(b): 1 case
Royer's, Inc. v. United States, 163 F. Supp. 225 (W.D. Pa. 1958).
26 U.S.C. § 276(c): 2 cases
United States v. Havner, 21 F. Supp. 985 (S.D. Iowa 1937).
United States v. Baker, 166 F. Supp. 415 (D. Md. 1958).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.