FEDERAL · 26 U.S.C. · Chapter 43

Repealed.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

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 43 — QUALIFIED PENSION, ETC., PLANS
Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353

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26 U.S.C. § 4978A (Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

§ 7304
26 U.S.C. § 7304

Editorial Notes

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.