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► 26 U.S.C. § 4978A 26 u.s.c. · qualified pension, etc., plans · title 26
26 U.S.C. § 4978A
Repealed. Pub. L. 101-239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
Title 26 USC
● ACTIVE
Ch. 43
Jurisdiction Federal — United States
Chapter QUALIFIED PENSION, ETC., PLANS
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-6C66C2
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

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INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS Sec. 4978A - Repealed.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 Repealed.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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 4978A is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 4978 26 U.S.C. § 4978B →
Chapter 43 — QUALIFIED PENSION, ETC., PLANS
26 U.S.C. § 497126 U.S.C. § 497226 U.S.C. § 497326 U.S.C. § 497426 U.S.C. § 497526 U.S.C. § 497626 U.S.C. § 497726 U.S.C. § 497826 U.S.C. § 4978A26 U.S.C. § 4978B26 U.S.C. § 497926 U.S.C. § 4979A26 U.S.C. § 498026 U.S.C. § 4980A26 U.S.C. § 4980B26 U.S.C. § 4980C26 U.S.C. § 4980D26 U.S.C. § 4980E26 U.S.C. § 4980F26 U.S.C. § 4980G26 U.S.C. § 4980H26 U.S.C. § 4980I
26 U.S.C. — public domain ← All Legislation
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 4978A
Status
● ACTIVE
Chapter
43 — QUALIFIED PENSION, ETC., PLANS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-6C66C2
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 4978A