FEDERAL · 26 U.S.C. · Chapter 43

Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 43 — QUALIFIED PENSION, ETC., PLANS
Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834

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26 U.S.C. § 4978B (Repealed. Pub. L. 104–188, title I, §1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

§ 1602
26 U.S.C. § 1602

Editorial Notes

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.