# 26 U.S.C. § 9005: Certification by Commission

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s9005>. Cite pinpoints as 26 U.S.C. § 9005(a)(1).

## § 9005(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.

## § 9005(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.

## Regulations

- [Treas. Reg. § 1.9005](/26/reg/1.9005.md): Statutory provisions; section 2 of the Act of September 26, 1961 (Pub. L. 87-321, 75 Stat. 683). (interprets § 9005)
- [Treas. Reg. § 1.9005-1](/26/reg/1.9005-1.md): 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. (interprets § 9005)
- [Treas. Reg. § 1.9005-2](/26/reg/1.9005-2.md): Effect of election. (interprets § 9005)
- [Treas. Reg. § 1.9005-3](/26/reg/1.9005-3.md): Statutes of limitation. (interprets § 9005)
- [Treas. Reg. § 1.9005-4](/26/reg/1.9005-4.md): Manner of exercising election. (interprets § 9005)
- [Treas. Reg. § 1.9005-5](/26/reg/1.9005-5.md): Terms; applicability of other laws. (interprets § 9005)

## Leading cases

- [In re Carter-Mondale Reelection Committee, 642 F.2d 538 (D.C. Cir. 1980)](https://www.courtlistener.com/opinion/387858/in-re-carter-mondale-reelection-committee-inc/)

## Connections

Cites: § 9003 Condition for eligibility for payments; § 9004 Entitlement of eligible candidates to payments; § 9006 Payments to eligible candidates; § 9007 Examinations and audits; repayments; § 9011 Judicial review

Cited by: § 9006 Payments to eligible candidates; § 9009 Reports to Congress; regulations

## Amendments

- 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 566
- 1974-10-15: [Pub. L. 93-443](/26/act/93-443.md), 88 Stat. 1292
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834