Public Law 119-73 (01/23/2026)

26 U.S.C. § 6039B

Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]

Pub. L. 95–600, title VI, § 601(b)(4)92 Stat. 2896Pub. L. 96–595, § 3(b)94 Stat. 3466Section, added , , ; amended , , , related to returns of general stock ownership corporations.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

section 1311(f) of Pub. L. 99–514section 141 of this titleRepeal effective , see , as amended, set out as an Effective Date; Transitional Rules note under .