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Repealed.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

26 U.S.C. § 4978A
Title26Internal Revenue Code
Chapter43 — QUALIFIED PENSION, ETC., PLANS
Current throughPub. L. 119-99

This text of 26 U.S.C. § 4978A (Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
26 U.S.C. § 4978A.

Text

Repealed.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

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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.

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Bluebook (online)
26 U.S.C. § 4978A, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/4978A.