Statutory Text
26 U.S.C. § 1057 — Repealed. Pub. L. 105-34, title XI, §1131(c)(2), Aug. 5, 1997, 111 Stat. 980
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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- NORMAL TAXES AND SURTAXES Subchapter O - Gain or Loss on Disposition of Property PART IV - SPECIAL RULES Sec. 1057 - Repealed.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 From the U.S. Government Publishing Office, www.gpo.gov
[§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 Repealed.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 1062 of this title.
Source: uscode.house.gov — public domain
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Root-LD Entity Data
◈ Machine-Readable Provenance Record
Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-31FBAE
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 1057
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
682d4c3d9c72c8c1...
Semantic Edges
Pending — corpus passes queued
The statutory text of 26 U.S.C. § 1057 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
Ch. 1 — NORMAL TAXES AND SURTAXES
26 U.S.C. § 126 U.S.C. § 226 U.S.C. § 326 U.S.C. § 426 U.S.C. § 526 U.S.C. § 1126 U.S.C. § 1226 U.S.C. § 1526 U.S.C. § 2126 U.S.C. § 2226 U.S.C. § 2326 U.S.C. § 2426 U.S.C. § 2526 U.S.C. § 25A26 U.S.C. § 25B26 U.S.C. § 25C26 U.S.C. § 25D26 U.S.C. § 25E26 U.S.C. § 2626 U.S.C. § 2726 U.S.C. § 2826 U.S.C. § 2926 U.S.C. § 3026 U.S.C. § 30A26 U.S.C. § 30B26 U.S.C. § 30C26 U.S.C. § 30D26 U.S.C. § 3126 U.S.C. § 3226 U.S.C. § 33
26 U.S.C. — public domain
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