Internal Revenue Code · 26 U.S.C.
§ 6039B. Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6039B
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658
Where it sits in the 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
Nearby sections
- § 6038D Information with respect to foreign financial assets
- § 6038E Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
- § 6039 Returns required in connection with certain options
- § 6039A Repealed
- § 6039B Repealed
- § 6039C Returns with respect to foreign persons holding direct investments in United States real property interests
- § 6039D Returns and records with respect to certain fringe benefit plans
- § 6039E Information concerning resident status
- § 6039F Notice of large gifts received from foreign persons
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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 Repeal
Repeal 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.