---
kind: "section"
citation: "26 U.S.C. § 4978A"
title: "26"
title_heading: "Internal Revenue Code"
number: "4978A"
heading: "Repealed. Pub. L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353"
status: "repealed"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/4978A"
units:
  - "Subtitle D — Miscellaneous Excise Taxes"
  - "Chapter 43 — Qualified Pension, Etc., Plans"
---

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 Repealed.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 L. 101–239, title VII, § 7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353 — repealed]



## Notes

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.

### Statutory Notes and Related Subsidiaries

### 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.