Internal Revenue Code · 26 U.S.C.
§ 4978B. Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
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. § 4978B
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834
Where it sits in the Code
Nearby sections
- § 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- § 4978A Repealed
- § 4978B Repealed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
- § 4980A Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.