Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle D - MISCELLANEOUS EXCISE TAXES
Chapter 43 - QUALIFIED PENSION, ETC., PLANS
Section 4978A - Repealed

26 U.S.C. § 4978A

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Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 4978A - Repealed

26 U.S.C. § 4978A

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.