[§ 1057. Repealed. [Pub. L. 105–34, title XI, § 1131(c)(2)](/us/pl/105/34/tXI/s1131/c/2), Aug. 5, 1997, [111 Stat. 980](/us/stat/111/980)]

Type Statute

Publication 2026-01-12

State In force

Department United States Congress

Source OLRC

[§ 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 Repealed.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 1063 of this title.

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