26 U.S.C. · Internal Revenue Code
26 U.S.C. § 4978A

Repealed. Pub. L. 101-239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353

Ch. 43 — QUALIFIED PENSION, ETC., PLANS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 43
Statutory Text

26 U.S.C. § 4978A — Repealed. Pub. L. 101-239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS Sec. 4978A - Repealed. Pub. L. 101-239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353 From the U.S. Government Publishing Office, www.gpo.gov

[§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 Repealed.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.

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