§ 162(e)(1)

no deduction allowed under subsection (a)

UNDECIDED

0 of 2 settled

  1. 1

    § 162(e)(1)

    ANY OF

    No deduction shall be allowed under subsection (a) for any amount paid or incurred in connection with—

    “for any amount paid or incurred in connection with—” Opening words
    “influencing legislation,” § 162(e)(1)(A) needs Step 2 influencing legislation UNDECIDED
    “participation in, or intervention in, any political campaign on behalf of (or in opposition to) any candidate for public office,” § 162(e)(1)(B)
    “any attempt to influence the general public, or segments thereof, with respect to elections, legislative matters, or referendums, or” § 162(e)(1)(C)
    “any direct communication with a covered executive branch official in an attempt to influence the official actions or positions of such official.” § 162(e)(1)(D)
  2. 2

    § 162(e)(3)(A)

    influencing legislation

    ALL OF
    “any attempt to influence any legislation”
    “through communication with any member or employee of a legislative body, or with any government official or employee who may participate in the formulation of legislation”