IRC [§6039B. Repealed. Pub. L. 99– 4, title XIII, §1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]

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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.

Effective Date of Repeal

Repeal effective Oct. 22, 1986, see section 1311(f) of Pub. L. 99– 4, as amended, set out as an Effective Date; Transitional Rules note under section 141 of this title.