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Repealed.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
Title26Internal 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This text of 26 U.S.C. § 1057 (Repealed.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Repealed.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

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Concrete Engineering Co. v. Commissioner of Int. Rev.
58 F.2d 566 (Eighth Circuit, 1932)
62 case citations
Haag v. Commissioner of Internal Revenue
59 F.2d 516 (Seventh Circuit, 1932)
23 case citations
Commissioner of Internal Revenue v. Angier Corporation
50 F.2d 887 (First Circuit, 1931)
22 case citations
Bertelsen & Petersen Engineering Co. v. United States
60 F.2d 745 (First Circuit, 1932)
15 case citations
Commissioner v. Wilson
60 F.2d 501 (Tenth Circuit, 1932)
12 case citations
United States v. Oscar Frommel & Bro.
50 F.2d 73 (Second Circuit, 1931)
11 case citations
Hoosac Mills Corp. v. Commissioner
75 F.2d 462 (First Circuit, 1935)
11 case citations
United States v. Southern Lumber Co.
51 F.2d 956 (Eighth Circuit, 1931)
11 case citations
Aiken v. Commissioner of Internal Revenue
35 F.2d 620 (Eighth Circuit, 1929)
9 case citations
Weiller v. Commissioner of Internal Revenue
64 F.2d 480 (Second Circuit, 1933)
9 case citations
United States v. Whyel
28 F.2d 30 (Third Circuit, 1928)
8 case citations
Clinton Iron & Steel Co. v. Heiner
30 F.2d 542 (W.D. Pennsylvania, 1929)
8 case citations
Mutual Lumber Co. v. Poe
44 F.2d 922 (Ninth Circuit, 1930)
7 case citations
William C. Atwater & Co. v. Bowers
74 F.2d 253 (Second Circuit, 1934)
7 case citations
Leighton v. United States
61 F.2d 530 (Ninth Circuit, 1932)
6 case citations
Gott v. Live Poultry Transit Co.
153 A. 801 (Court of Chancery of Delaware, 1931)
6 case citations
Spear & Co. v. Heiner
34 F.2d 795 (W.D. Pennsylvania, 1929)
5 case citations
Lucas v. Colmer-Green Lumber Co.
49 F.2d 234 (Fifth Circuit, 1931)
5 case citations
E. E. Atkinson & Co. v. Willcuts
52 F.2d 1 (Eighth Circuit, 1931)
4 case citations
National Paper Products Co. v. Helvering
69 F.2d 857 (Ninth Circuit, 1934)
4 case citations

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.

Cite This Page — Counsel Stack

Bluebook (online)
26 U.S.C. § 1057, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/1057.