26 U.S.C. § 6039B
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.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEALRepeal effective Oct. 22, 1986, see section 1311(f) of Pub. L. 99-514, as amended, set out as an Effective Date; Transitional Rules note under section 141 of this title.
- stock
- The term "stock" includes shares in an association, joint-stock company, or insurance company.