26 USC § 6039A - Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
---
identifier: "/us/usc/t26/s6039A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6039A - Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6039A"
section_name: "Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]"
chapter_number: 61
chapter_name: "INFORMATION AND RETURNS"
subchapter_number: "A"
subchapter_name: "Returns and Records"
part_number: "III"
part_name: "INFORMATION RETURNS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 6039A. Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
Section, added , , , related to information regarding carryover basis property acquired from a decedent. Repeal was achieved by repealing and the amendments made by that section.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal and Revival of Prior Law
Repeal applicable in respect of decedents dying after , and, except for certain elections, this title to be applied and administered as if this section had not been enacted, see section 401(b), (e) of , set out as an Effective Date of 1980 Amendment and Revival of Prior Law note under .