26 USC 4978A: Repealed. Pub. L. 101-239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
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26 USC 4978A: Repealed. Pub. L. 101-239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353 Text contains those laws in effect on May 12, 2024
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 43-QUALIFIED PENSION, ETC., PLANS
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[§4978A. Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353 ]

Section, added Pub. L. 100–203, title X, §10413(a), Dec. 22, 1987, 101 Stat. 1330–436 ; amended Pub. L. 100–647, title VI, §6060(a), Nov. 10, 1988, 102 Stat. 3699 , related to tax on certain dispositions of employer securities to which section 2057 applied.


Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to estates of decedents dying after Dec. 19, 1989, see section 7304(a)(3) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 409 of this title.