Pub. L. 91–172, title I, § 121(e)(1)83 Stat. 548Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Section, added , , ; amended , , , provided for a return by transferor of income producing property if the transferee was known to be an organization referred to in section 511(a) or (b) and property had a fair market value in excess of $50,000.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Pub. L. 96–167, § 5(c)93 Stat. 1276
“The amendments made by this section [repealing this section] shall apply to transfers after the date of the enactment of this Act [].”
, , , provided that: