§4978. Tax on certain dispositions by employee stock ownership plans and certain cooperatives — Inbound Citations

Citations to 26 U.S.C. § 4978 as a whole

• 26 U.S.C. § 664(g)(1)(E)

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  (E) the employer whose employees are covered by the plan described in this paragraph files with the Secretary a verified written statement consenting to the application of sections 4978 and 4979A with respect to such employer.
• 26 U.S.C. § 1042(b)(3)(B)

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  (B) A statement is described in this subparagraph if it is a verified written statement of—

  (i) the employer whose employees are covered by the plan described in paragraph (1), or

  (ii) any authorized officer of the cooperative described in paragraph (l),¹

  consenting to the application of sections 4978 and 4979A with respect to such employer or cooperative.