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TITLE 26-INTERNAL REVENUE CODE (3) Estate, inheritance, legacy, succession, and gift taxes. (4) Income, war profits, and excess profits taxes imposed by the authority of any foreign country or possession of the United States, if the taxpayer chooses to take to any extent the benefits of section 901 (relating to the foreign tax credit). (5) Taxes on real property, to the extent that section 164(d) requires such taxes to be treated as imposed on another taxpayer. (6) Taxes imposed by chapters 41, 42, 43, and 44. (b) Cross reference For disallowance of certain other taxes, see section 164(c). (Added Pub. L. 88-272, title II, § 207(b)(3)(A), Feb. 26, 1964, 78 Stat. 42, and amended Pub. L. 93-406, title II, § 1016(a)(1), Sept. 2, 1974, 88 Stat. 929; Pub. L. 94-455, title XIII, § 1307(d)(2)(A), title XVI, § 1605(b)(1), title XIX, § 1901(a)(39), Oct. 4, 1976, 90 Stat. 1727, 1754, 1771.) REFERENCES 64 TEXT The Federal Insurance Contributions Act, referred to in text, is act Aug. 16, 1954, ch. 736, §§3101, 3102, 3111, 3112, 3121 to 3126, 68A Stat. 415, as amended, which is classified generally to chapter 21 (§ 3101 et seq.) of this title. For complete classification of this Act to the Code, see section 3126 of this title and Tables volume. AMENDMENTS 1976-Subsec. (a)(1)(C). Pub. L. 94-455, § 1901(a)(39), struck out ", and corresponding provisions of prior rev- enue laws" following "under section 3402". Subsec. (a)(6). Pub. L. 94-455. §§ 1307(d)(2)(A), 1605(b)(1), added references to taxes imposed by chap- ters 41 and 44. 1974-Subsec. (a). Pub. L. 93-406 added par. (6). EFFECTIVE DATE OF 1976 AMENDMENT Amendment of subsec. (a)(l)(C) by section 1901(a)(39) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. For effective date of amendment of subsec. (a)(6) by section 1307(d)(2)(A) of Pub. L. 94-455, see section 1307(e) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 501 of this title. For effective date of amendment of subsec. (a)(6) by section 1605(b)(1) of Pub. L. 94-455, see section 1608(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 856 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (h) of Pub. L. 93-406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as a note under section 410 of this title. EFFECTIVE DATE Section applicable to taxable years beginning after Dec. 31, 1963, see section 207(c) of Pub. L. 88-272. set out as an Effective Date of 1964 Amendment note under section 164 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 535, 545, 556, 901, 903, 908, 4971, 4972 of this title. § 276. Certain indirect contributions to political par- ties (a) Disallowance of deduction No 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 in- tended to inure) to or for the use of a politi- cal party or a political candidate, or (3) admission to an inaugural ball, inaugu- ral gala, inaugural parade, or inaugural con- cert, or to any similar event which is identi- fied with a political party or a political candi- date. (b) Definitions For purposes of this section- (1) Political party The 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 organiza- tion, whether incorporated or not, which di- rectly or indirectly accepts contributions (as defined in section 271(b)(2)) or make expen- ditures (as defined in section 271(b)(3)) for the purpose of influencing or attempting to influence the selection, nomination, or elec- tion of any individual to any Federal, State, or local elective public office, or the election of presidential and vice-presidential elec- tors, whether or not such individual or elec- tors are selected, nominated, or elected. (2) Proceeds inuring to or for the use of political candidates Proceeds 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 elec- tion 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., ex- penses, see section 274. (Added Pub. L. 89-368, title III, §301(a), Mar. 15, 1966, 80 Stat. 66, and amended Pub. L. 90- 364, title I, § 108(a), June 28, 1968, 82 Stat. 269; Pub. L. 93-443, title IV, § 406(d), Oct. 15, 1974, 88 Stat. 1296.) AMENDMENTS 1974-Subsec. (c). Pub. L. 93-443 redesignated former subsec. (d) as (c) and struck out existing Page 221 § 276