Title 26 — Internal Revenue Code
Chapter 43 — Qualified Pension, Etc., Plans
[§ 4978B. Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 101–239, title VII, § 7301(d)(1), , 103 Stat. 2347; amended Pub. L. 101–508, title XI, § 11701(e), , 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 , 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.