§ 4978A, 4978B. — Repealed.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC4978A]
TITLE 26--INTERNAL REVENUE CODE
Subtitle D--Miscellaneous Excise Taxes
CHAPTER 43--QUALIFIED PENSION, ETC., PLANS
[Sec. 4978A. Repealed. Pub. L. 101-239, title VII,
Sec. 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
Section, added Pub. L. 100-203, title X, Sec. 10413(a), Dec. 22,
1987, 101 Stat. 1330-436; amended Pub. L. 100-647, title VI,
Sec. 6060(a), Nov. 10, 1988, 102 Stat. 3699, related to tax on certain
dispositions of employer securities to which section 2057 applied.
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.
