26 USC § 4978A - Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
---
identifier: "/us/usc/t26/s4978A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4978A - Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4978A"
section_name: "Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]"
chapter_number: 43
chapter_name: "QUALIFIED PENSION, ETC., PLANS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---
# [§ 4978A. Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]
Section, added , , ; amended , , , 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 , set out as an Effective Date of 1989 Amendment note under .