§ 30108. Advisory opinions

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1974

   Federal Election Campaign Act of 1971

   Pub. L. 92–225 title III § 308 · 86 Stat. 3

   Enacted · 52 U.S.C. § 30108

   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

   Source evidence

   Code 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

   Enacted provision · exact public law section
   Sec. 308. duties of the supervisory officer (a) It shall be the duty of the supervisory officer— (1) to develop and furnish to the person required by the provisions of this Act prescribed forms for the making of the reports and statements required to be filed with him under this title; (2) to prepare, publish, and furnish to the person required to file such reports and statements a manual setting forth recommended uniform methods of bookkeeping and reporting; (3) to develop a filing, coding, and cross-indexing system consonant with the purposes of this title; (4) to make the reports and statements filed with him available Public inspection. for public inspection and copying, commencing as soon as practicable but not later than the end of the second day following the day during which it was received, and to permit copying of any such report or statement by hand or by duplicating machine, as requested by any person, at the expense of such person; Provided, That any information copied from such reports and statements shall not be sold or utilized by any person for the purpose of soliciting contributions or for any commercial purpose: (5) to preserve such reports and statements for a period of ten years from date of receipt, except that reports and statements relating solely to candidates for the House of Representatives shall be preserved for only five years from the date of receipt; (6) to compile and maintain a current list of all statements or parts of statements pertaining to each candidate; (7) to prepare and publish an annual report including compilations Annual report. of (A) total reported contributions and expenditures for all candidates, political committees, and other persons during the year; (B) total amounts expended according to such categories as he shall determine and broken down into candidate, party, and nonparty expenditures on the National, State, and local levels; (C) total amounts expended for influencing nominations and elections stated separately; (D) total amounts contributed according to such categories of amounts as he shall determine and broken down into contributions on the national, State, and local levels for candidates and political committees; and (E) aggregate amounts contributed by any contributor shown to have contributed in excess of $100; (8) to prepare and publish from time to time special reports Reports. comparing the various totals and categories of contributions and expenditures made with respect to preceding elections; (9) to prepare and publish such other reports as he may deem appropriate; (10) to assure wide dissemination of statistics, summaries, and Information dissemination. reports prepared under this title; (11) to make from time to time audits and field investigations with respect to reports and statements filed under the provisions of this title, and with respect to alleged failures to file any report or statement required under the provisions of this title; (12) to report apparent violations of law to the appropriate law enforcement authorities; and (13) to prescribe suitable rules and regulations to carry out Rules and regulations. the provisions of this title. (b) The supervisory officer shall encourage, and cooperate with, the election officials in the several States to develop procedures which will eliminate the necessity of multiple filings by permitting the filing of copies of Federal reports to satisfy the State requirements. (c) It shall be the duty of the Comptroller General to serve as a Comptroller General, information and studies. national clearinghouse for information in respect to the administration of elections. In carrying out his duties under this subsection, the Comptroller General shall enter into contracts for the purpose of conducting independent studies of the administration of elections. Such studies shall include, but shall not be limited to, studies of— (1) the method of selection of, and the type of duties assigned to, officials and personnel working on boards of elections; (2) practices relating to the registration of voters; and (3) voting and counting methods. Publication. Studies made under this subsection shall be published by the Comptroller General and copies thereof shall be made available to the general public upon the payment of the cost thereof. Nothing in this subsection shall be construed to authorize the Comptroller General to require the inclusion of any comment or recommendation of the Comptroller General in any such study. (d) (1) Any person who believes a violation of this title has occurred may file a complaint with the supervisory officer. If the supervisory officer determines there is substantial reason to believe such a violation has occurred, he shall expeditiously make an investigation, which shall also include an investigation of reports and statements filed by the complainant if he is a candidate, of the matter complained Hearing opportunity; injunction. of. Whenever in the judgment of the supervisory officer, after affording due notice and an opportunity for a hearing, any person has engaged or is about to engage in any acts or practices which constitute or will constitute a violation of any provision of this title or any regulation or order issued thereunder, the Attorney General on behalf of the United States shall institute a civil action for relief, including a permanent or temporary injunction, restraining order, or any other appropriate order in the district court of the United States for the district in which the prison is found, resides, or transacts business. Upon a proper showing that such person has engaged or is about to engage in such acts or practices, a permanent or temporary injunction, restraining order, or other order shall be granted without bond by such court. (2) In any action brought under paragraph (1) of this subsection, subpenas for witnesses who are required to attend a United States district court may run into tiny other district. (3) Any party aggrieved by an order granted under paragraph (1) of this subsection may, at any time within sixty days after the date of entry thereof, file a petition with the United States court of appeals for the circuit in which sue it person is found, resides, or transacts business, for judicial review of such order. (4) The judgment of the court of appeals affirming or setting aside, in whole or in part, any such order of the district court shall be final, subject to review by the Supreme Court of the United States upon certiorari or certification as provided in section 1254 of title 28, United 62 Stat. 928. States Code. (5) Any action brought under this subsection shall be advanced on the docket of the court in which filed, and put ahead of all other actions (other than other actions brought under this subsection).

2. 1976

   Federal Election Campaign Act Amendments of 1976

   Pub. L. 94–283 § 108(a) · 90 Stat. 475

   1. Added · 52 U.S.C. § 30108(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

   2. Substituted · 52 U.S.C. § 30108(a)

      Pub. L. 94–283, § 108(a), 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

   3. Inserted · 52 U.S.C. § 30108(a)

      Pub. L. 94–283, § 108(a), 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 evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (a) Section 312(a) of the Act and section 312(b) of the Act (2 U.S.C. 437f(a), 437f(b)), as redesignated by section 105, are amended to read as follows: “Sec. 312. (a) The Commission shall render an advisory opinion, in writing, within a reasonable time in response to a written request by any individual holding Federal office, any candidate for Federal office, any political committee, or the national committee of any political party concerning the application of a general rule of law stated in the Act or chapter 95 or chapter 96 of the Internal Revenue Code of 1954, or a general rule of law prescribed us a rule or regulation by the Commission, to a specific factual situation, Any such general rule of law not stated in the Act or in chapter 95 or chapter 96 of the Internal Revenue Code of 1954 may be initially proposed by the Commission only as a rule or regulation pursuant to the procedures established by Post, p. 486. section 315(c). No opinion of an advisory nature may be issued by the Commission or any of its employees except in accordance, with the provisions of this section. “(b) (1) Notwithstanding any other provision of law, any person who relies upon any provision or finding of an advisory opinion in accordance, with the provisions of paragraph (2) and who acts in good faith in accordance with the provisions and findings of such advisory opinion shall not, as a result of any such act, be subject to any sanction provided by this Act or by chapter 95 or chapter 96 of the Internal Revenue Code of 1954. “(2) Any advisory opinion rendered by the Commission under subsection (a) may be relied upon by (A) any person involved in the specific transaction or activity with respect to which such advisory-opinion is rendered; and (B) any person involved in any specific transaction or activity which is indistinguishable in all its material aspects from the transaction or activity with respect to which such advisory opinion is rendered.”.

3. 1976

   Federal Election Campaign Act Amendments of 1976

   Pub. L. 94–283 § 108(a) · 90 Stat. 475

   1. Amended · 52 U.S.C. § 30108(b)

      Pub. L. 94–283, § 108(a), designated existing provisions as par. (1)

   2. Substituted · 52 U.S.C. § 30108(b)

      Pub. L. 94–283, § 108(a), substituted provisions that any person who relies upon any finding or provision of an advisory opinion in accordance with the provisions of paragraph (2) and who acts in good faith in accordance with the provisions and findings of the advisory opinion shall not, as a result of that act, be subject to any sanctions provided by the Act or by chapter 95 or 96 of title 26 for provisions that any person with respect to whom an advisory opinion was rendered under subsection (a) who acted in good faith in accordance with the provisions and findings of an advisory opinion would be presumed to be in compliance with the Act

   3. Added · 52 U.S.C. § 30108(b)

      Pub. L. 94–283, § 108(a), added par. (2)

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 94–283, § 108(a), designated existing provisions as par. (1), substituted provisions that any person who relies upon any finding or provision of an advisory opinion in accordance with the provisions of paragraph (2) and who acts in good faith in accordance with the provisions and findings of the advisory opinion shall not, as a result of that act, be subject to any sanctions provided by the Act or by chapter 95 or 96 of title 26 for provisions that any person with respect to whom an advisory opinion was rendered under subsection (a) who acted in good faith in accordance with the provisions and findings of an advisory opinion would be presumed to be in compliance with the Act, and added par. (2).

   Enacted provision · exact public law section
   (a) Section 312(a) of the Act and section 312(b) of the Act (2 U.S.C. 437f(a), 437f(b)), as redesignated by section 105, are amended to read as follows: “Sec. 312. (a) The Commission shall render an advisory opinion, in writing, within a reasonable time in response to a written request by any individual holding Federal office, any candidate for Federal office, any political committee, or the national committee of any political party concerning the application of a general rule of law stated in the Act or chapter 95 or chapter 96 of the Internal Revenue Code of 1954, or a general rule of law prescribed us a rule or regulation by the Commission, to a specific factual situation, Any such general rule of law not stated in the Act or in chapter 95 or chapter 96 of the Internal Revenue Code of 1954 may be initially proposed by the Commission only as a rule or regulation pursuant to the procedures established by Post, p. 486. section 315(c). No opinion of an advisory nature may be issued by the Commission or any of its employees except in accordance, with the provisions of this section. “(b) (1) Notwithstanding any other provision of law, any person who relies upon any provision or finding of an advisory opinion in accordance, with the provisions of paragraph (2) and who acts in good faith in accordance with the provisions and findings of such advisory opinion shall not, as a result of any such act, be subject to any sanction provided by this Act or by chapter 95 or chapter 96 of the Internal Revenue Code of 1954. “(2) Any advisory opinion rendered by the Commission under subsection (a) may be relied upon by (A) any person involved in the specific transaction or activity with respect to which such advisory-opinion is rendered; and (B) any person involved in any specific transaction or activity which is indistinguishable in all its material aspects from the transaction or activity with respect to which such advisory opinion is rendered.”.

4. 1980

   Federal Election Campaign Act Amendments of 1979

   Pub. L. 96–187 § 107 · 93 Stat. 1339

   1. Redesignated · 52 U.S.C. § 30108(a)

      Pub. L. 96–187, § 107, redesignated existing provisions as par. (1)

   2. Substituted · 52 U.S.C. § 30108(a)

      Pub. L. 96–187, § 107, 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

   3. Added · 52 U.S.C. § 30108(a)

      Pub. L. 96–187, § 107, added par. (2)

   Source evidence

   Code amendment note
   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).

   Enacted provision · exact public law section
   Sec. 107. advisory opinions (a) Section 308 of the Act, as so redesignated in section 105(a)(4), is amended to read as follows: Ante, p. 1354. “Sec. 308. “advisory opinions (a) (1) Not later than 60 days after the Commission receives from a person a complete written request concerning the application of this Act, chapter 95 or chapter 96 of the Internal 26 USC 9001 et seq., 9031 et seq. Revenue Code of 1954, or a rule or regulation prescribed by the Commission, with respect to a specific’ transaction or activity by the person, the Commission shall render a written advisory opinion relating to such transaction or activity to the person. “(2) If an advisory opinion is requested by a candidate, or any authorized committee of such candidate, during the 60-day period before any election for Federal office involving the requesting party, the Commission shall render a written advisory opinion relating to such request no later than 20 days after the Commission receives a complete written request. “(b) Any rule of law which is not stated in this Act or in chapter 95 or chapter 96 of the Internal Revenue Code of 1954 may be initially proposed by the Commission only as a rule or regulation pursuant to Post, p. 1362. procedures established in section 311(d). No opinion of an advisory nature may be issued by the Commission or any of its employees except in accordance with the provisions of this section. “(c) (1) Any advisory opinion rendered by the Commission under subsection (a) may be relied upon by— “(A) any person involved in the specific transaction or activity with respect to which such advisory opinion is rendered; and “(B) any person involved in any specific transaction or activity which is indistinguishable in all its material aspects from the transaction or activity with respect to which such advisory opinion is rendered. “(2) Notwithstanding any other provisions of law, any person who relies upon any provision or finding of an advisory opinion in accordance with the provisions of paragraph (1) and who acts in good faith in accordance with the provisions and findings of such advisory opinion shall not, as a result of any such act, be subject to any sanction provided by this Act or by chapter 95 or chapter 96 of the Internal Revenue Code of 1954. “(d) The Commission shall make public any request made under subsection (a) for an advisory opinion. Before rendering an advisory opinion, the Commission shall accept written comments submitted by any interested party within the 10-day period following the date the request is made public.”.

   Effective date note
   Amendment by Pub. L. 96–187 effective Jan. 8, 1980, see section 301(a) of Pub. L. 96–187, set out as a note under section 30101 of this title.

5. 1980

   Federal Election Campaign Act Amendments of 1979

   Pub. L. 96–187 § 107 · 93 Stat. 1339

   1. Struck · 52 U.S.C. § 30108(b)

      Pub. L. 96–187, § 107, struck out the par. (1) and (2) designations

   2. Substituted · 52 U.S.C. § 30108(b)

      Pub. L. 96–187, § 107, substituted provisions requiring any rule of law not stated in this Act or chapter 95 or 96 of title 26 be initially proposed as a rule or regulation pursuant to the procedures of section 438(d) of this title, and provisions prohibiting issuance of an advisory opinion except in accordance with the provisions of this section for provisions holding any person relying upon an advisory opinion free from any sanction provided by this Act or chapter 95 or 96 of title 26, and provisions allowing reliance on an advisory opinion by any person involved in the specific transaction and any person involved in a transaction indistinguishable from the transaction with respect to which such opinion was rendered

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 96–187, § 107, struck out the par. (1) and (2) designations and substituted provisions requiring any rule of law not stated in this Act or chapter 95 or 96 of title 26 be initially proposed as a rule or regulation pursuant to the procedures of section 438(d) of this title, and provisions prohibiting issuance of an advisory opinion except in accordance with the provisions of this section for provisions holding any person relying upon an advisory opinion free from any sanction provided by this Act or chapter 95 or 96 of title 26, and provisions allowing reliance on an advisory opinion by any person involved in the specific transaction and any person involved in a transaction indistinguishable from the transaction with respect to which such opinion was rendered.

   Enacted provision · exact public law section
   Sec. 107. advisory opinions (a) Section 308 of the Act, as so redesignated in section 105(a)(4), is amended to read as follows: Ante, p. 1354. “Sec. 308. “advisory opinions (a) (1) Not later than 60 days after the Commission receives from a person a complete written request concerning the application of this Act, chapter 95 or chapter 96 of the Internal 26 USC 9001 et seq., 9031 et seq. Revenue Code of 1954, or a rule or regulation prescribed by the Commission, with respect to a specific’ transaction or activity by the person, the Commission shall render a written advisory opinion relating to such transaction or activity to the person. “(2) If an advisory opinion is requested by a candidate, or any authorized committee of such candidate, during the 60-day period before any election for Federal office involving the requesting party, the Commission shall render a written advisory opinion relating to such request no later than 20 days after the Commission receives a complete written request. “(b) Any rule of law which is not stated in this Act or in chapter 95 or chapter 96 of the Internal Revenue Code of 1954 may be initially proposed by the Commission only as a rule or regulation pursuant to Post, p. 1362. procedures established in section 311(d). No opinion of an advisory nature may be issued by the Commission or any of its employees except in accordance with the provisions of this section. “(c) (1) Any advisory opinion rendered by the Commission under subsection (a) may be relied upon by— “(A) any person involved in the specific transaction or activity with respect to which such advisory opinion is rendered; and “(B) any person involved in any specific transaction or activity which is indistinguishable in all its material aspects from the transaction or activity with respect to which such advisory opinion is rendered. “(2) Notwithstanding any other provisions of law, any person who relies upon any provision or finding of an advisory opinion in accordance with the provisions of paragraph (1) and who acts in good faith in accordance with the provisions and findings of such advisory opinion shall not, as a result of any such act, be subject to any sanction provided by this Act or by chapter 95 or chapter 96 of the Internal Revenue Code of 1954. “(d) The Commission shall make public any request made under subsection (a) for an advisory opinion. Before rendering an advisory opinion, the Commission shall accept written comments submitted by any interested party within the 10-day period following the date the request is made public.”.

   Effective date note
   Amendment by Pub. L. 96–187 effective Jan. 8, 1980, see section 301(a) of Pub. L. 96–187, set out as a note under section 30101 of this title.

6. 1980

   Federal Election Campaign Act Amendments of 1979

   Pub. L. 96–187 § 107 · 93 Stat. 1339

   1. Redesignated · 52 U.S.C. § 30108(c)

      Pub. L. 96–187, § 107, redesignated existing provisions as par. (1)

   2. Substituted · 52 U.S.C. § 30108(c)

      Pub. L. 96–187, § 107, substituted provisions allowing reliance on any advisory opinion by any person involved in the specific transaction or activity to which such opinion was rendered and any person involved in a transaction or activity indistinguishable from the transaction with respect to which such opinion was rendered for provisions mandating that any request for an advisory opinion be made public and allowing any interested party to transmit written comments to the Commission prior to the rendering of its opinion

   3. Added · 52 U.S.C. § 30108(c)

      Pub. L. 96–187, § 107, added par. (2)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 96–187, § 107, redesignated existing provisions as par. (1), substituted provisions allowing reliance on any advisory opinion by any person involved in the specific transaction or activity to which such opinion was rendered and any person involved in a transaction or activity indistinguishable from the transaction with respect to which such opinion was rendered for provisions mandating that any request for an advisory opinion be made public and allowing any interested party to transmit written comments to the Commission prior to the rendering of its opinion, and added par. (2).

   Enacted provision · exact public law section
   Sec. 107. advisory opinions (a) Section 308 of the Act, as so redesignated in section 105(a)(4), is amended to read as follows: Ante, p. 1354. “Sec. 308. “advisory opinions (a) (1) Not later than 60 days after the Commission receives from a person a complete written request concerning the application of this Act, chapter 95 or chapter 96 of the Internal 26 USC 9001 et seq., 9031 et seq. Revenue Code of 1954, or a rule or regulation prescribed by the Commission, with respect to a specific’ transaction or activity by the person, the Commission shall render a written advisory opinion relating to such transaction or activity to the person. “(2) If an advisory opinion is requested by a candidate, or any authorized committee of such candidate, during the 60-day period before any election for Federal office involving the requesting party, the Commission shall render a written advisory opinion relating to such request no later than 20 days after the Commission receives a complete written request. “(b) Any rule of law which is not stated in this Act or in chapter 95 or chapter 96 of the Internal Revenue Code of 1954 may be initially proposed by the Commission only as a rule or regulation pursuant to Post, p. 1362. procedures established in section 311(d). No opinion of an advisory nature may be issued by the Commission or any of its employees except in accordance with the provisions of this section. “(c) (1) Any advisory opinion rendered by the Commission under subsection (a) may be relied upon by— “(A) any person involved in the specific transaction or activity with respect to which such advisory opinion is rendered; and “(B) any person involved in any specific transaction or activity which is indistinguishable in all its material aspects from the transaction or activity with respect to which such advisory opinion is rendered. “(2) Notwithstanding any other provisions of law, any person who relies upon any provision or finding of an advisory opinion in accordance with the provisions of paragraph (1) and who acts in good faith in accordance with the provisions and findings of such advisory opinion shall not, as a result of any such act, be subject to any sanction provided by this Act or by chapter 95 or chapter 96 of the Internal Revenue Code of 1954. “(d) The Commission shall make public any request made under subsection (a) for an advisory opinion. Before rendering an advisory opinion, the Commission shall accept written comments submitted by any interested party within the 10-day period following the date the request is made public.”.

   Effective date note
   Amendment by Pub. L. 96–187 effective Jan. 8, 1980, see section 301(a) of Pub. L. 96–187, set out as a note under section 30101 of this title.

7. 1980

   Federal Election Campaign Act Amendments of 1979

   Pub. L. 96–187 § 107 · 93 Stat. 1339

   Added · 52 U.S.C. § 30108(d)

   Pub. L. 96–187, § 107, added subsec. (d)

   Source evidence

   Code amendment note
   Subsec. (d). Pub. L. 96–187, § 107, added subsec. (d).

   Enacted provision · exact public law section
   Sec. 107. advisory opinions (a) Section 308 of the Act, as so redesignated in section 105(a)(4), is amended to read as follows: Ante, p. 1354. “Sec. 308. “advisory opinions (a) (1) Not later than 60 days after the Commission receives from a person a complete written request concerning the application of this Act, chapter 95 or chapter 96 of the Internal 26 USC 9001 et seq., 9031 et seq. Revenue Code of 1954, or a rule or regulation prescribed by the Commission, with respect to a specific’ transaction or activity by the person, the Commission shall render a written advisory opinion relating to such transaction or activity to the person. “(2) If an advisory opinion is requested by a candidate, or any authorized committee of such candidate, during the 60-day period before any election for Federal office involving the requesting party, the Commission shall render a written advisory opinion relating to such request no later than 20 days after the Commission receives a complete written request. “(b) Any rule of law which is not stated in this Act or in chapter 95 or chapter 96 of the Internal Revenue Code of 1954 may be initially proposed by the Commission only as a rule or regulation pursuant to Post, p. 1362. procedures established in section 311(d). No opinion of an advisory nature may be issued by the Commission or any of its employees except in accordance with the provisions of this section. “(c) (1) Any advisory opinion rendered by the Commission under subsection (a) may be relied upon by— “(A) any person involved in the specific transaction or activity with respect to which such advisory opinion is rendered; and “(B) any person involved in any specific transaction or activity which is indistinguishable in all its material aspects from the transaction or activity with respect to which such advisory opinion is rendered. “(2) Notwithstanding any other provisions of law, any person who relies upon any provision or finding of an advisory opinion in accordance with the provisions of paragraph (1) and who acts in good faith in accordance with the provisions and findings of such advisory opinion shall not, as a result of any such act, be subject to any sanction provided by this Act or by chapter 95 or chapter 96 of the Internal Revenue Code of 1954. “(d) The Commission shall make public any request made under subsection (a) for an advisory opinion. Before rendering an advisory opinion, the Commission shall accept written comments submitted by any interested party within the 10-day period following the date the request is made public.”.

   Effective date note
   Amendment by Pub. L. 96–187 effective Jan. 8, 1980, see section 301(a) of Pub. L. 96–187, set out as a note under section 30101 of this title.

8. 1986

   Tax Reform Act of 1986

   Pub. L. 99–514 § 2 · 100 Stat. 2085

   Substituted · 52 U.S.C. § 30108(a)(1); 52 U.S.C. § 30108(a)(b); 52 U.S.C. § 30108(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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.

17 of 17 references resolved to an enrolled provision