11 CFR 100.110 – Scope
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(a) The term expenditure includes payments, gifts or other things of value described in this subpart.
(b) For the purpose of this subpart, a payment made by an individual shall not be attributed to any other individual, unless otherwise specified by that other individual. To the extent that a payment made by an individual qualifies as a contribution, the provisions of 11 CFR 110.1(k) shall apply.