Title 26 — Internal Revenue Code
Part III · Chapter 61 — Information and Returns
[§ 6039B. Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 95–600, title VI, § 601(b)(4), , 92 Stat. 2896; amended Pub. L. 96–595, § 3(b), , 94 Stat. 3466, related to returns of general stock ownership corporations.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective , 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.