Internal Revenue Code:(Sec. 6039A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), Apr. 2, 1980, 94 Stat. 299)
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter A - Returns and Records
PART III - INFORMATION RETURNS
Subpart A - Information Concerning Persons Subject to Special
Provisions
Statute
(Sec. 6039A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), Apr.
2, 1980, 94 Stat. 299)
Miscellaneous
Section, added Pub. L. 94-455, title XX, Sec. 2005(d)(1), Oct. 4,
1976, 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.
EFFECTIVE DATE OF REPEAL AND REVIVAL OF PRIOR LAW
Repeal applicable in respect of decedents dying after Dec. 31,
1976, 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.
