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

§ 4978B Repealed. Pub. L. 104–188, title I, § 1602(b)(5)(A), Aug. 20, 1996, 110 Stat. 1834]

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

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