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► 26 U.S.C. § 6039A 26 u.s.c. · information and returns · title 26
26 U.S.C. § 6039A
Repealed. Pub. L. 96-223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
Title 26 USC
● ACTIVE
Ch. 61
Jurisdiction Federal — United States
Chapter INFORMATION AND RETURNS
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-9BB434
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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PART III - INFORMATION RETURNS Subpart A - Information Concerning Persons Subject to Special Provisions Sec. 6039A - Repealed. Pub. L. 96-223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299 From the U.S. Government Publishing Office, www.gpo.gov

[§6039A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299]

Section, added Pub. L. 94–455, title XX, §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.

Statutory Notes and Related Subsidiaries

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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 6039A is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 6039 26 U.S.C. § 6039B →
Chapter 61 — INFORMATION AND RETURNS
26 U.S.C. § 600126 U.S.C. § 601126 U.S.C. § 601226 U.S.C. § 601326 U.S.C. § 601426 U.S.C. § 601526 U.S.C. § 601626 U.S.C. § 601726 U.S.C. § 6017A26 U.S.C. § 601826 U.S.C. § 601926 U.S.C. § 602026 U.S.C. § 602126 U.S.C. § 603126 U.S.C. § 603226 U.S.C. § 603326 U.S.C. § 603426 U.S.C. § 6034A26 U.S.C. § 603526 U.S.C. § 603626 U.S.C. § 603726 U.S.C. § 603826 U.S.C. § 6038A26 U.S.C. § 6038B
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 6039A
Status
● ACTIVE
Chapter
61 — INFORMATION AND RETURNS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-9BB434
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v1.0
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Internal Revenue Code — 26 U.S.C. § 6039A