26 USC 1057: Repealed. Pub. L. 105-34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
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26 USC 1057: Repealed. Pub. L. 105-34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980 Text contains those laws in effect on November 14, 2024
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter O-Gain or Loss on Disposition of PropertyPART IV-SPECIAL RULES

[§1057. Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980 ]

Section, added Pub. L. 94–455, title X, §1015(c), Oct. 4, 1976, 90 Stat. 1618 , related to election to treat transfer to foreign trust, etc., as taxable exchange.

A prior section 1057 was renumbered section 1062 of this title.