
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC1057]

 
                     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 Repealed.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, Sec. 1131(c)(2), 
        Aug. 5, 1997, 111 Stat. 980]
        
    Section, added Pub. L. 94-455, title X, Sec. 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 1061 of this title.
