11 C.F.R. § 100.113 Independent expenditures.
Title 11 - Federal Elections
An independent expenditure that meets the requirements of 11 CFR 104.4 or part 109 is an expenditure, and such independent expenditure is to be reported by the person making the expenditure in accordance with 11 CFR 104.4 and part 109.
Title 11: Federal Elections
PART 100—SCOPE AND DEFINITIONS (2 U.S.C. 431)
Subpart D—Definition of Expenditure (2 U.S.C. 431(9))
§ 100.113 Independent expenditures.