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26 U.S.C. 6039B: Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5) , Oct. 22, 1986 , 100 Stat. 2658Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 61-INFORMATION AND RETURNS
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§6039B. Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5) , Oct. 22, 1986 , 100 Stat. 2658

Section, added Pub. L. 95–600, title VI, § 601(b)(4), Nov. 6, 1978, 92 Stat. 2896; amended Pub. L. 96–595, § 3(b), Dec. 24, 1980, 94 Stat. 3466, related to returns of general stock ownership corporations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal effective Oct. 22, 1986, see section 1311(f) of Pub. L. 99–514, as amended, set out as an Effective Date; Transitional Rules note under section 141 of this title.