26 USC 4978B: Repealed. Pub. L. 104-188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
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26 USC 4978B: Repealed. Pub. L. 104-188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834 Text contains those laws in effect on June 29, 2024
From Title 26-INTERNAL REVENUE CODESubtitle D-Miscellaneous Excise TaxesCHAPTER 43-QUALIFIED PENSION, ETC., PLANS
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[§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 Repealed.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.