Internal Revenue Code · 26 U.S.C.
§ 6050. Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276
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. § 6050
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 18 other regulations
Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 18 regulations not issued under it
- § 1.864(c)(8)-2 Notification and reporting requirements.
- § 1.6041-1 Return of information as to payments of $600 or more.
- § 1.6041A-1 Returns regarding payments of remuneration for services and certain direct sales.
- § 1.6050D-1 Information returns relating to energy grants and financing.
- § 1.6050I-0 Table of contents.
- § 1.6050I-1 Returns relating to cash in excess of $10,000 received in a trade or business.
- § 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
- § 1.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
- § 1.6050P-0 Table of contents.
- § 1.6050P-1 Information reporting for discharges of indebtedness by certain entities.
- § 1.6050W-1 Information reporting for payments made in settlement of payment card and third party network transactions.
- § 1.6050W-2 Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions.
- § 31.3406(b)(3)-4 Reportable payments of royalties.
- § 31.3406(b)(3)-5 Reportable payments of payment card and third party network transactions.
- § 301.6011-2 Required use of electronic form.
- § 301.6652-1 Failure to file certain information returns.
- § 301.6721-1 Failure to file correct information returns.
- § 301.6724-1 Reasonable cause.
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 B Information Concerning Transactions With Other Persons
Nearby sections
- § 6046A Returns as to interests in foreign partnerships
- § 6047 Information relating to certain trusts and annuity plans
- § 6048 Information with respect to certain foreign trusts
- § 6049 Returns regarding payments of interest
- § 6050 Repealed
- § 6050A Reporting requirements of certain fishing boat operators
- § 6050B Returns relating to unemployment compensation
- § 6050C Repealed
- § 6050D Returns relating to energy grants and financing
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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].”