2 USC 1612: Sense of Senate that lobbying expenses should remain nondeductible
Text contains those laws in effect on January 15, 2013
From Title 2-THE CONGRESSCHAPTER 26-DISCLOSURE OF LOBBYING ACTIVITIES
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§1612. Sense of Senate that lobbying expenses should remain nondeductible
(a) Findings
The Senate finds that ordinary Americans generally are not allowed to deduct the costs of communicating with their elected representatives.
(b) Sense of Senate
It is the sense of the Senate that lobbying expenses should not be tax deductible.