Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
About This Law
/us/usc/t26/s6039B
Title
26 — Internal Revenue Code
Chapter
STF/CH61
Release
119-84
Release Date
2026-04-17
Section Text
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Section, added Pub. L. 95–600, title VI, § 601(b)(4), Nov. 6, 1978, 92 Stat. 2896; amended Pub. L. 96–595, § 3(b), Dec. 24, 1980, 94 Stat. 3466, related to returns of general stock ownership corporations.
Statutory Notes and Related Subsidiaries
Effective Date of RepealRepeal effective Oct. 22, 1986, 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.
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