Current through Pub. L. 119-100Open in workspace

§ 4978A Repealed.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

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 4978A

Source: decipher.legal/usc/26/4978A · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)