26-U.S.C.-4978B

[§4978B – Repealed. Pub. L. 104-188, Title I, §1602(B)(5)(A), Aug. 20, 1996, 110 Stat. 1834]

Pathway

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

Details

• Reference: Section 4978B
• Legend: [§4978B – Repealed. Pub. L. 104-188, Title I, §1602(B)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
• USCode Year: 2013

Provision Content

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.

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.

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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