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26 U.S.C. § 6039A — Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
Federal law — U.S. Code and appendices · legal_authorities
### Statutory Notes
Section, added Pub. L. 94–455, title XX, § 2005(d)(1), Oct. 4, 1976, 90 Stat. 1877, related to information regarding carryover basis property acquired from a decedent. Repeal was achieved by repealing section 2005(d)(1) of Pub. L. 94–455 and the amendments made by that section.
#### 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1023&num=0&edition=prelim).
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Source file: Laws/federal/codes/united-states-code/title-26/section-6039a-repealed-pub-l-96223-title-iv-401-a-apr-2-1980-94-stat-299--5587aedf5b.md
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Source location: Title 26, Chapter 61, § 6039A; chapter-061-information-and-returns.md
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### Statutory Notes
Section, added Pub. L. 94–455, title XX, § 2005(d)(1), Oct. 4, 1976, 90 Stat. 1877, related to information regarding carryover basis property acquired from a decedent. Repeal was achieved by repealing section 2005(d)(1) of Pub. L. 94–455 and the amendments made by that section.
#### 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1023&num=0&edition=prelim).
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Federal law — U.S. Code and appendices · legal_authorities
(1) For certain distributions by a corporation which are applied in reduction of basis of stock, see section 301(c)(2).
(2) For basis in case of construction of new vessels, see chapter 533 of title 46, United States Code.
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Federal law — U.S. Code and appendices · legal_authorities
Page 3344
TITLE 26—INTERNAL REVENUE CODE
[§ 6039A
1998—Subsec. (a)(1). Pub. L. 105–206 inserted ‘‘to any
person’’ after ‘‘transfers’’.
1990—Subsec.
(a)(1),
(2).
Pub.
L.
101–508,
§ 11801(c)(9)(J)(i), added pars. (1) and (2) and struck out
former pars. (1) and (2) which read as follows:
‘‘(1) which in any calendar year transfers a share of
stock to any person pursuant to such person’s exercise
of a qualified stock option, an incentive stock option,
or a restricted stock option, or
‘‘(2) which in any calendar year records (or has by its
agent recorded) a transfer of the legal title of a share
of stock—
‘‘(A) acquired by the transfer or pursuant to his ex-
ercise of an option described in section 423(c) (relat-
ing to special rule where option price is between 85
percent and 100 percent of value of stock), or
‘‘(B) acquired by the transferor pursuant to his ex-
ercise of a restricted stock option described in sec-
tion 424(c)(1) (relating to options under which option
price is between 85 percent and 95 percent of value of
stock),’’.
Subsec. (b)(1). Pub. L. 101–508, § 11801(c)(9)(J)(ii), sub-
stituted ‘‘an incentive stock option or an’’ for ‘‘a quali-
fied stock option, incentive stock option, a restricted
stock option, or an’’.
Subsec. (c). Pub. L. 101–508, § 11801(c)(9)(J)(iii), amend-
ed subsec. (c) generally, striking out references for defi-
nitions of ‘‘qualified stock option’’ and ‘‘restricted
stock option’’.
1981—Subsec. (a)(1). Pub. L. 97–34, § 251(b)(5)(A), in-
serted ‘‘, an incentive stock option,’’ after ‘‘qualified
stock option’’.
Subsec. (b)(1). Pub. L. 97–34, § 251(b)(5)(B), inserted
‘‘incentive stock option,’’ after ‘‘qualified stock op-
tion,’’.
Subsec. (c)(4). Pub. L. 97–34, § 251(b)(5)(C), added par.
(4).
1979—Subsec. (a). P
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6039A
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