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

Repealed.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

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

26 U.S.C. § 4978B — Repealed.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

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INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS Sec. 4978B - Repealed. Pub. L. 104-188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834 From the U.S. Government Publishing Office, www.gpo.gov

[§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 Repealed.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.

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 4978B
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