---
type: "LegalText"
title: "26 U.S.C. § 6050"
description: "Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "61"
chapter_name: "INFORMATION AND RETURNS"
section: "6050"
citation: "26 U.S.C. § 6050"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6050"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "e24f8bd75e0d0c06f3caad794bd926b1ec37d63028758ee802b5df2b3797a728"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "b0dc30bd03150b4ba9f9d07c082a2cd9d2fe5e1f9a7bd46831032b6a7d47e9a1"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 6050 - Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]

## 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 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].”