Internal Revenue Code (Title 26 U.S.C.) 26 U.S.C. § 4978A (2024) — [§4978A. Repealed. Pub. L. 101–239, title VII, §7304(a)(2)(C)(i), Dec. 19, 1989, 103 Stat. 2353] Last amended: 2024-12-31 Source: official text