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26 U.S.C. 6039B: Repealed.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 119-121 (October 9, 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 Repealed.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.