Code of Federal Regulations · Section
§ 100.112 — Contracts, Promises, And Agreements To Make Expenditures
11 C.F.R. § 100.112
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A written contract, including a media contract, promise, or agreement to make an expenditure is an expenditure as of the date such contract, promise or obligation is made.
Authorizing Statute
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Definitions52 U.S.C. § 30101