1994 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 11 - ESTATE TAX
Subchapter A - Estates of Citizens or Residents
PART IV - TAXABLE ESTATE
Sec. 2057 - Repealed. Pub. L. 101-239, title VII, §7304(a)(1), Dec. 19, 1989, 103 Stat. 2352
View Metadata| Publication Title | United States Code, 1994 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART IV - TAXABLE ESTATE Sec. 2057 - Repealed. Pub. L. 101-239, title VII, §7304(a)(1), Dec. 19, 1989, 103 Stat. 2352 |
| Contains | section 2057 |
| Date | 1994 |
| Laws in Effect as of Date | January 4, 1995 |
| Positive Law | No |
| Disposition | repealed |
| Statutes at Large References | 90 Stat. 1890 92 Stat. 2934 95 Stat. 3181 100 Stat. 2513 101 Stat. 1330-432 102 Stat. 3490 103 Stat. 2352 |
| Public Law References | Public Law 94-455, Public Law 95-600, Public Law 97-34, Public Law 99-514, Public Law 100-203, Public Law 100-647, Public Law 101-239 |
[§2057. Repealed. Pub. L. 101–239, title VII, §7304(a)(1), Dec. 19, 1989, 103 Stat. 2352]
Section, added Pub. L. 99–514, title XI, §1172(a), Oct. 22, 1986, 100 Stat. 2513; amended Pub. L. 100–203, title X, §§10411(a), 10412(a), Dec. 22, 1987, 101 Stat. 1330–432, 1330–433; Pub. L. 100–647, title I, §1011B(g)(3), Nov. 10, 1988, 102 Stat. 3490, related to sales of employer securities to employee stock ownership plans or worker-owned cooperatives.
A prior section 2057, added Pub. L. 94–455, title XX, §2007(a), Oct. 4, 1976, 90 Stat. 1890; amended Pub. L. 95–600, title VII, §702(l)(1), (2), Nov. 6, 1978, 92 Stat. 2934, 2935, related to bequests, etc., to certain minor children, prior to repeal by Pub. L. 97–34, title IV, §427(a), (c), Aug. 13, 1981, 95 Stat. 3181, applicable to estates of decedents dying after December 31, 1981.
Effective Date of RepealRepeal applicable to estates of decedents dying after Dec. 19, 1989, see section 7304(a)(3) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 409 of this title.
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