26 USC § 4978B - Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
---
identifier: "/us/usc/t26/s4978B"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4978B - Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4978B"
section_name: "Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]"
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status: "repealed"
---
# [§ 4978B. Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]
Section, added , , ; amended , , , related to tax on disposition of employer securities to which former 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 , set out as a note under former .