FEDERAL · 26 U.S.C. · Chapter 1
Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
Current through Pub. L. 119-102
Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 1057 (Repealed. Pub. L. 105–34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Concrete Engineering Co. v. Commissioner of Int. Rev.
58 F.2d 566 (Eighth Circuit, 1932)
Haag v. Commissioner of Internal Revenue
59 F.2d 516 (Seventh Circuit, 1932)
Commissioner of Internal Revenue v. Angier Corporation
50 F.2d 887 (First Circuit, 1931)
Bertelsen & Petersen Engineering Co. v. United States
60 F.2d 745 (First Circuit, 1932)
Commissioner v. Wilson
60 F.2d 501 (Tenth Circuit, 1932)
United States v. Oscar Frommel & Bro.
50 F.2d 73 (Second Circuit, 1931)
Hoosac Mills Corp. v. Commissioner
75 F.2d 462 (First Circuit, 1935)
United States v. Southern Lumber Co.
51 F.2d 956 (Eighth Circuit, 1931)
Aiken v. Commissioner of Internal Revenue
35 F.2d 620 (Eighth Circuit, 1929)
Weiller v. Commissioner of Internal Revenue
64 F.2d 480 (Second Circuit, 1933)
United States v. Whyel
28 F.2d 30 (Third Circuit, 1928)
Clinton Iron & Steel Co. v. Heiner
30 F.2d 542 (W.D. Pennsylvania, 1929)
Mutual Lumber Co. v. Poe
44 F.2d 922 (Ninth Circuit, 1930)
William C. Atwater & Co. v. Bowers
74 F.2d 253 (Second Circuit, 1934)
Leighton v. United States
61 F.2d 530 (Ninth Circuit, 1932)
Gott v. Live Poultry Transit Co.
153 A. 801 (Court of Chancery of Delaware, 1931)
Spear & Co. v. Heiner
34 F.2d 795 (W.D. Pennsylvania, 1929)
Lucas v. Colmer-Green Lumber Co.
49 F.2d 234 (Fifth Circuit, 1931)
E. E. Atkinson & Co. v. Willcuts
52 F.2d 1 (Eighth Circuit, 1931)
National Paper Products Co. v. Helvering
69 F.2d 857 (Ninth Circuit, 1934)
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.