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26 U.S.C. 4978B: Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A) , Aug. 20, 1996 , 110 Stat. 1834Text 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

§4978B. Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A) , Aug. 20, 1996 , 110 Stat. 1834

Section, added Pub. L. 101–239, title VII, § 7301(d)(1), Dec. 19, 1989, 103 Stat. 2347; amended Pub. L. 101–508, title XI, § 11701(e), Nov. 5, 1990, 104 Stat. 1388–507, related to tax on disposition of employer securities to which former section 133 of this title applied.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal

Repeal applicable to loans made after Aug. 20, 1996, with exception and provisions relating to certain refinancings, see section 1602(c) of Pub. L. 104–188, set out as a note under former section 133 of this title.