26 USC 6050: Repealed. Pub. L. 96-167, §5(a), Dec. 29, 1979, 93 Stat. 1276
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26 USC 6050: Repealed. Pub. L. 96-167, §5(a), Dec. 29, 1979, 93 Stat. 1276 Text contains those laws in effect on May 3, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART III-INFORMATION RETURNSSubpart B-Information Concerning Transactions With Other Persons
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[§6050. Repealed. Pub. L. 96–167, §5(a), Dec. 29, 1979, 93 Stat. 1276 ]

Section, added Pub. L. 91–172, title I, §121(e)(1), Dec. 30, 1969, 83 Stat. 548 ; amended Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 , 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), Dec. 29, 1979, 93 Stat. 1276 , provided that: "The amendments made by this section [repealing this section] shall apply to transfers after the date of the enactment of this Act [Dec. 29, 1979]."