Amendments
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 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.
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].