2011 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 61 - INFORMATION AND RETURNS (§§ 6001 - 6117)
Subchapter A - Returns and Records (§§ 6001 - 6096)
Part III - INFORMATION RETURNS (§§ 6031 - 6060)
Subpart A - Information Concerning Persons Subject to Special Provisions (§§ 6031 - 6040)
Section 6039A - Repealed. Pub. L. 96-223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | 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PART III - INFORMATION RETURNS Subpart A - Information Concerning Persons Subject to Special Provisions Sec. 6039A - Repealed.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 |
| Contains | section 6039A |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large References | 90 Stat. 1877 94 Stat. 299 |
| Public Law References | Public Law 94-455, Public Law 96-223 |
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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.
Effective Date of Repeal and Revival of Prior LawRepeal 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.
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