Home > Data > Subtitle D > Chapter 43 > Sec. 4978
Sec. 4978. Tax On Certain Dispositions By Employee Stock Ownership Plans And Certain Cooperatives
Last Updated: January 8, 2012
[Sec. 4978B. Repealed. Pub. L. 104-188, title I, Sec.
1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834].
Section, added Pub. L. 101-239, title VII, Sec. 7301(d)(1), Dec.
19, 1989, 103 Stat. 2347; amended Pub. L. 101-508, title XI, Sec.
11701(e), Nov. 5, 1990, 104 Stat. 1388-507, related to tax on
disposition of employer securities to which former section 133 of
this title applied.
EFFECTIVE DATE OF REPEAL
Repeal applicable to loans made after Aug. 20, 1996, with
exception and provisions relating to certain refinancings, see
section 1602(c) of Pub. L. 104-188, set out as a note under former
section 133 of this title.