26 U.S.C. § 6050
Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)
26 U.S.C. § 6050
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 REPEALPub. 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]."