Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 4980A: Repealed. Pub. L. 105–34, title X, § 1073(a) , Aug. 5, 1997 , 111 Stat. 948 ]
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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 . 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 .”
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