26 U.S.C. § 6039AChapter 61

[§6039A. Repealed. Pub. L. 96–223, title IV, §401(a), Apr. 2, 1980, 94 Stat. 299]

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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Statutory Notes and Related Subsidiaries

Effective Date of Repeal and Revival of Prior Law

Repeal applicable in respect of decedents dying after Dec. 31, 1976, 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 Pub. L. 96–223, set out as an Effective Date of 1980 Amendment and Revival of Prior Law note under section 1023 of this title.

Last amended: December 31, 2024

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