§9005 — Certification by Commission

2 cases·2 cited

(a)Initial certifications

Not later than 10 days after the candidates of a political party for President and Vice President of the United States have met all applicable conditions for eligibility to receive payments under this chapter set forth in section 9003, the Commission shall certify to the Secretary of the Treasury for payment to such eligible candidates under section 9006 payment in full of amounts to which such candidates are entitled under section 9004.

(b)Finality of certifications and determinations

Initial certifications by the Commission under subsection (a), and all determinations made by it under this chapter, shall be final and conclusive, except to the extent that they are subject to examination and audit by the Commission under section 9007 and judicial review under section 9011.

  • Treas. Reg. §Treas. Reg. §1.9005-1 Election relating to the determination of gross income from the property for taxable years beginning prior to 1961 in the case of clay and quartzite used in making refractory products
  • Treas. Reg. §Treas. Reg. §1.9005-1(a) In general.
  • Treas. Reg. §Treas. Reg. §1.9005-1(b) Election.
  • Treas. Reg. §Treas. Reg. §1.9005-1(c) Years to which the election is applicable.
  • Treas. Reg. §Treas. Reg. §1.9005-2 Effect of election
  • Treas. Reg. §Treas. Reg. §1.9005-2(a) In general.
  • Treas. Reg. §Treas. Reg. §1.9005-2(b) Rules for applying paragraph (a) of this section.
  • Treas. Reg. §Treas. Reg. §1.9005-2(c) §1.9005-2(c)
  • Treas. Reg. §Treas. Reg. §1.9005-2(d) Effect on depletion rates and other items.
  • Treas. Reg. §Treas. Reg. §1.9005-2(i) §1.9005-2(i)
  • Treas. Reg. §Treas. Reg. §1.9005-3 Statutes of limitation
  • Treas. Reg. §Treas. Reg. §1.9005-4 Manner of exercising election
  • Treas. Reg. §Treas. Reg. §1.9005-4(a) By whom election is to be made.
  • Treas. Reg. §Treas. Reg. §1.9005-4(b) Time and manner of making election.
  • Treas. Reg. §Treas. Reg. §1.9005-5 Terms; applicability of other laws

2 Citing Cases

Hall v. Commissioner 50 T.C. 186 · 1968
United Parcel Service, Inc. v. Flores-Galarza 318 F.3d 323 · Cir.

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