26 USC § 6050 - Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]
---
identifier: "/us/usc/t26/s6050"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6050 - Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6050"
section_name: "Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]"
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status: "repealed"
---
# [§ 6050. Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]
Section, added , , ; amended , , , 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
> “The amendments made by this section [repealing this section] shall apply to transfers after the date of the enactment of this Act [
>
> ].”
, , , provided that: