---
kind: "section"
citation: "26 U.S.C. § 6050"
title: "26"
title_heading: "Internal Revenue Code"
number: "6050"
heading: "Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6050"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 61 — Information and Returns"
  - "Subchapter A — Returns and Records"
  - "Part III — Information Returns"
  - "Subpart B — Information Concerning Transactions With Other Persons"
---

# [§6050. Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276 — repealed]



## Notes

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 Repeal

Pub. 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].”