§ 1057. Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]

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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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Public Law 94–455
To reform the tax laws of the United States

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U.S. Code

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§ 1063

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Pub. L. 94–455, title X, § 1015(c)
90 Stat. 1618

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§ 1057

Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]

Stat.×1

U.S.C.§ 1063

Pub. L.Pub. L. 94–455, title X, § 1015(c)

Stat.90 Stat. 1618

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