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26 U.S.C. 4978A: Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i) , Dec. 19, 1989 , 103 Stat. 2353Text contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 43-QUALIFIED PENSION, ETC., PLANS
Jump To: Statutory Notes and Related SubsidiariesEffective Date

§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 Repealed.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.