Bloomberg Bloomberg
Comprehensive Tax Research. Practitioner to Practitioner. ®

Internal Revenue Code, § 4978A. Tax On Certain Dispositions Of Employer Securities To Which Section 2057 Applied [Repealed]

[Repealed--1989 Rev. Recon. Act, sec. 7304(a)(2)(C)(i)]
(Sec. 4978A. Repealed. Pub. L. 101-239, title VII, Sec. 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353)
Section, added Pub. L. 100-203, title X, Sec. 10413(a), Dec. 22, 1987, 101 Stat. 1330-436, and amended Pub. L. 100-647, title VI, Sec. 6060(a), Nov. 10, 1988, 102 Stat. 3699, related to tax on certain dispositions of employer securities to which section 2057 applied.
BACKGROUND NOTES
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.