
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC4980A]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                 Subtitle D--Miscellaneous Excise Taxes
 
               CHAPTER 43--QUALIFIED PENSION, ETC., PLANS
 
[Sec. 4980A. Repealed. Pub. L. 105-34, title X, Sec. 1073(a), 
        Aug. 5, 1997, 111 Stat. 948]
        
    Section, added Pub. L. 99-514, title XI, Sec. 1133(a), Oct. 22, 
1986, 100 Stat. 2481, Sec. 4981A; renumbered Sec. 4980A and amended Pub. 
L. 100-647, title I, Sec. 1011A(g)(1)(A), (2)-(6), (9), Nov. 10, 1988, 
102 Stat. 3479-3482; Pub. L. 102-318, title V, Sec. 521(b)(42), July 3, 
1992, 106 Stat. 313; Pub. L. 104-188, title I, Secs. 1401(b)(12), 
1452(b), Aug. 20, 1996, 110 Stat. 1789, 1816, related to tax on excess 
distributions from qualified retirement plans.


                        Effective Date of Repeal

    Section 1073(c) of Pub. L. 105-34 provided that:
    ``(1) Excess distribution tax repeal.--Except as provided in 
paragraph (2), the repeal made by subsection (a) [repealing this 
section] shall apply to excess distributions received after December 31, 
1996.
    ``(2) Excess retirement accumulation tax repeal.--The repeal made by 
subsection (a) with respect to section 4980A(d) of the Internal Revenue 
Code of 1986 and the amendments made by subsection (b) [amending 
sections 691, 2013, 2053, and 6018 of this title] shall apply to estates 
of decedents dying after December 31, 1996.''
