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26 U.S.C. § 4978B 26 u.s.c. · qualified pension, etc., plans · title 26
26 U.S.C. § 4978B
Repealed. Pub. L. 104-188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
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-3FE808
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INTERNAL REVENUE CODE Subtitle D - Miscellaneous Excise Taxes CHAPTER 43 - QUALIFIED PENSION, ETC., PLANS Sec. 4978B - Repealed.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 Repealed.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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The statutory text of 26 U.S.C. § 4978B 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).
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 4978B
Status
● ACTIVE
Chapter
43 — QUALIFIED PENSION, ETC., PLANS
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-3FE808
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 4978B