§ 4978A. Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]

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Section, added Pub. L. 100–203, title X, § 10413(a), Dec. 22, 1987, 101 Stat. 1330–436; amended Pub. L. 100–647, title VI, § 6060(a), Nov. 10, 1988, 102 Stat. 3699, related to tax on certain dispositions of employer securities to which section 2057 applied.

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U.S. Code

§ 4978
Tax on certain dispositions by employee stock ownership plans and certain cooperatives

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U.S. Code

Qualifications for tax credit employee stock ownership plans
§ 409

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Pub. L. 100–203, title X, § 10413(a)
101 Stat. 1330–436
Pub. L. 100–647, title VI, § 6060(a)
102 Stat. 3699
section 7304(a)(3) of Pub. L. 101–239

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§ 4978A

Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353]

U.S.C.×1

U.S.C.§ 409

Pub. L.Pub. L. 100–203, title X, § 10413(a)

Stat.101 Stat. 1330–436

Pub. L.Pub. L. 100–647, title VI, § 6060(a)

Stat.102 Stat. 3699

Pub. L.section 7304(a)(3) of Pub. L. 101–239

Cites 6Cited by 1 across 1 source