26 U.S.C. § 4978A
Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
This provision is no longer in force
Section, added Pub. L. 100–203, title X, § 10413(a), , 101 Stat. 1330–436; amended Pub. L. 100–647, title VI, § 6060(a), , 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 , 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.