Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle D - MISCELLANEOUS EXCISE TAXES
Chapter 43 - QUALIFIED PENSION, ETC., PLANS
Section 4978B - Repealed

26 U.S.C. § 4978B

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Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
Section 4978B - Repealed

26 U.S.C. § 4978B

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

Section, added Pub. L. 101-239, §7301(d)(1), Dec. 19, 1989, 103 Stat. 2347; amended Pub. L. 101-508, §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.