26 USC § 6039B - Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
---
identifier: "/us/usc/t26/s6039B"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6039B - Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6039B"
section_name: "Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]"
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status: "repealed"
---
# [§ 6039B. Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
Section, added , , ; amended , , , related to returns of general stock ownership corporations.
## Statutory Notes and Related Subsidiaries
### Effective Date of Repeal
Repeal effective , see , as amended, set out as an Effective Date; Transitional Rules note under .