Section, added [Pub. L. 94–455, title XX, § 2005(d)(2)], Oct. 4, 1976, [90 Stat. 1878], § 6694; renumbered § 6698 and amended [Pub. L. 95–600, title VII, § 702(r)(1)(A)], (B), Nov. 6, 1978, [92 Stat. 2938]; renumbered § 6698A, [Pub. L. 96–222, title I, § 107(a)(2)(D)], Apr. 1, 1980, [94 Stat. 223], related to failure of an executor to file information with respect to carryover basis property. Repeal was achieved by repealing [section 2005(d)(2) of Pub. L. 94–455] and section 702(r)(1)(A), (B) of [Pub. L. 95–600] and the amendments made by those sections.
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].
