26 USC 4980A: Repealed. Pub. L. 105-34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948
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26 USC 4980A: Repealed. Pub. L. 105-34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948 Text contains those laws in effect on January 7, 2011
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 43-QUALIFIED PENSION, ETC., PLANS

[§4980A. Repealed. Pub. L. 105–34, title X, §1073(a), Aug. 5, 1997, 111 Stat. 948 ]

Section, added Pub. L. 99–514, title XI, §1133(a), Oct. 22, 1986, 100 Stat. 2481 , §4981A; renumbered §4980A and amended Pub. L. 100–647, title I, §1011A(g)(1)(A), (2)–(6), (9), Nov. 10, 1988, 102 Stat. 3479–3482 ; Pub. L. 102–318, title V, §521(b)(42), July 3, 1992, 106 Stat. 313 ; Pub. L. 104–188, title I, §§1401(b)(12), 1452(b), Aug. 20, 1996, 110 Stat. 1789 , 1816, related to tax on excess distributions from qualified retirement plans.

Effective Date of Repeal

Section 1073(c) of Pub. L. 105–34 provided that:

"(1) Excess distribution tax repeal.-Except as provided in paragraph (2), the repeal made by subsection (a) [repealing this section] shall apply to excess distributions received after December 31, 1996.

"(2) Excess retirement accumulation tax repeal.-The repeal made by subsection (a) with respect to section 4980A(d) of the Internal Revenue Code of 1986 and the amendments made by subsection (b) [amending sections 691, 2013, 2053, and 6018 of this title] shall apply to estates of decedents dying after December 31, 1996."