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26 U.S.C. 6050: Repealed. Pub. L. 96–167, § 5(a) , Dec. 29, 1979 , 93 Stat. 1276Text 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

§6050. Repealed. Pub. L. 96–167, § 5(a) , Dec. 29, 1979 , 93 Stat. 1276

Section, added Pub. L. 91–172, title I, § 121(e)(1), Dec. 30, 1969, 83 Stat. 548; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, provided for a return by transferor of income producing property if the transferee was known to be an organization referred to in section 511(a) or (b) and property had a fair market value in excess of $50,000.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Pub. L. 96–167, § 5(c), Dec. 29, 1979, 93 Stat. 1276, provided that:

“The amendments made by this section [repealing this section] shall apply to transfers after the date of the enactment of this Act [Dec. 29, 1979].”