FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
26 U.S.C. § 1057
Title26 — Internal Revenue Code
Chapter1 — NORMAL TAXES AND SURTAXES
SubchapterO
PartIV
Current throughPub. L. 119-99
This text of 26 U.S.C. § 1057 (Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 1057.
Text
Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
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Editorial Notes
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 1063 of this title.
A prior section 1057 was renumbered section 1063 of this title.
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26 U.S.C. § 1057, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/1057.