Title 26 — Internal Revenue Code
Part III · Chapter 61 — Information and Returns
[§ 6039A. Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 94–455, title XX, § 2005(d)(1), , 90 Stat. 1877, related to information regarding carryover basis property acquired from a decedent. Repeal was achieved by repealing section 2005(d)(1) of Pub. L. 94–455 and the amendments made by that section.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal and Revival of Prior Law
Repeal applicable in respect of decedents dying after , and, except for certain elections, this title to be applied and administered as if this section had not been enacted, see section 401(b), (e) of Pub. L. 96–223, set out as an Effective Date of 1980 Amendment and Revival of Prior Law note under section 1023 of this title.