Title 26 — Internal Revenue Code
Part III · Chapter 61 — Information and Returns
[§ 6050. Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]
Repealed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 The heading above names the act that repealed it, and the notes below are what the Code still records here.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. 91–172, title I, § 121(e)(1), , 83 Stat. 548; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 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), , 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 [].”