Internal Revenue Code · 26 U.S.C.
§ 4978A. Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 4978A
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353
Where it sits in the Code
Nearby sections
- § 4975 Tax on prohibited transactions
- § 4976 Taxes with respect to funded welfare benefit plans
- § 4977 Tax on certain fringe benefits provided by an employer
- § 4978 Tax on certain dispositions by employee stock ownership plans and certain cooperatives
- § 4978A Repealed
- § 4978B Repealed
- § 4979 Tax on certain excess contributions
- § 4979A Tax on certain prohibited allocations of qualified securities
- § 4980 Tax on reversion of qualified plan assets to employer
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.