26-U.S.C.-4978A

[§4978A – Repealed. Pub. L. 101-239, Title Vii, §7304(A)(2)(C)(I), Dec. 19, 1989, 103 Stat. 2353]

Pathway

Title 26 > Subtitle D > Chapter 43 > Section 4978A

Details

• Reference: Section 4978A
• Legend: [§4978A – Repealed. Pub. L. 101-239, Title Vii, §7304(A)(2)(C)(I), Dec. 19, 1989, 103 Stat. 2353]
• USCode Year: 2013

Provision Content

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.

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4973 in the Legal Encyclopedia: Taxes

In this entry about 26-U.S.C.-4973, find legal reference material, bibliographies and premiere content related to taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxes-specific issues, written by authorities in the field.

26-U.S.C.-431 in the Legal Encyclopedia: Pension

In this entry about 26-U.S.C.-431, find legal reference material, bibliographies and premiere content related to pension in the American Encyclopedia of Law, presenting a comprehensive view of the United States pension-specific issues, written by authorities in the field.

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