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2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter O - Gain or Loss on Disposition of Property
Part IV - Special Rules
Sec. 1057 - Repealed. Pub. L. 105-34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
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| 26 U.S.C. § 1057 (2016) |
| [§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 Repealed.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 1061 of this title. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART IV - SPECIAL RULES Sec. 1057 - Repealed. Pub. L. 105-34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980 |
| section 1057 |
| 2016 |
| January 6, 2017 |
| No |
| repealed |
| 90 Stat. 1618 111 Stat. 980 |
| Public Law 94-455, Public Law 105-34 |
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