Examlex
A provision in the law that compels accrual basis taxpayers to pay a tax on prepaid income in the year received and not when earned is consistent with generally accepted accounting principles.
American Politics
The study of the political system of the United States, including its institutions, political parties, election processes, and policies.
Citizens United v. Federal Election Commission
A landmark Supreme Court case that ruled limitations on corporate and union spending in political campaigns are unconstitutional, significantly impacting campaign financing.
Super PACs
Political action committees operating independently can secure unlimited financial contributions from corporations, unions, and individuals, though they are restricted from direct collaboration with parties or candidates.
Electoral Campaigns
The organized effort carried out by political candidates and parties to win support and votes.
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