26 USC 6039B - Repealed. Pub. L. 99514, title XIII, 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
Section, added Pub. L. 95–600, title VI, § 601(b)(4), Nov. 6, 1978, 92 Stat. 2896; amended Pub. L. 96–595, § 3(b), Dec. 24, 1980, 94 Stat. 3466, related to returns of general stock ownership corporations.