§ 2057. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
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/usc/title-26/section-2057A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section, added Pub. L. 105–34, title V, § 502(a), Aug. 5, 1997, 111 Stat. 847, § 2033A; renumbered § 2057 and amended Pub. L. 105–206, title VI, § 6007(b)(1)(A)–(D), (2)–(7), July 22, 1998, 112 Stat. 807–809; Pub. L. 107–16, title V, § 521(d), June 7, 2001, 115 Stat. 72; Pub. L. 108–311, title II, § 207(23), Oct. 4, 2004, 118 Stat. 1178, related to deduction for qualified family-owned business interests of a decedent.
A prior section 2057, added Pub. L. 99–514, title XI, § 1172(a), Oct. 22, 1986, 100 Stat. 2513; amended Pub. L. 100–203, title X, §§ 10411(a), 10412(a), Dec. 22, 1987, 101 Stat. 1330–432, 1330–433; Pub. L. 100–647, title I, § 1011B(g)(3), Nov. 10, 1988, 102 Stat. 3490, related to sales of employer securities to employee stock ownership plans or worker-owned cooperatives, prior to repeal by Pub. L. 101–239, title VII, § 7304(a)(1), (3), Dec. 19, 1989, 103 Stat. 2352, 2353, applicable to estates of decedents dying after Dec. 19, 1989.
Another prior section 2057, added Pub. L. 94–455, title XX, § 2007(a), Oct. 4, 1976, 90 Stat. 1890; amended Pub. L. 95–600, title VII, § 702(l)(1), (2), Nov. 6, 1978, 92 Stat. 2934, 2935, related to bequests, etc., to certain minor children, prior to repeal by Pub. L. 97–34, title IV, § 427(a), (c), Aug. 13, 1981, 95 Stat. 3181, applicable to estates of decedents dying after Dec. 31, 1981.
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statutes-at-large
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 95–600To amend the Internal Revenue Code of 1954 to reduce income taxes, and for other purposes
- Public Law 100–201To authorize the acceptance of a donation of land for addition to Big Bend National Park, in the State of Texas
- Public Law 94–455To reform the tax laws of the United States
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U.S. Code
22 references not yet in our index
- Pub. L. 105–34, title V, § 502(a)
- 111 Stat. 847
- Pub. L. 105–206, title VI, § 6007(b)(1)(A)
- 112 Stat. 807–809
- Pub. L. 107–16, title V, § 521(d)
- 115 Stat. 72
- Pub. L. 108–311, title II, § 207(23)
- 118 Stat. 1178
- Pub. L. 99–514, title XI, § 1172(a)
- 100 Stat. 2513
- Pub. L. 100–203, title X
- 101 Stat. 1330–432
- Pub. L. 100–647, title I, § 1011B(g)(3)
- 102 Stat. 3490
- Pub. L. 101–239, title VII, § 7304(a)(1)
- 103 Stat. 2352
- Pub. L. 94–455, title XX, § 2007(a)
- 90 Stat. 1890
- Pub. L. 95–600, title VII, § 702
- 92 Stat. 2934
- Pub. L. 97–34, title IV, § 427(a)
- 95 Stat. 3181
Citation graph
cites case law
§ 2057
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
Stat.×9
U.S.C.×1
Pub. L.Pub. L. 105–34, title V, § 502(a)
Stat.111 Stat. 847
Pub. L.Pub. L. 105–206, title VI, § 6007(b)(1)(A)
Stat.112 Stat. 807–809
Pub. L.Pub. L. 107–16, title V, § 521(d)
Cites 24 · showing 7Cited by 10 across 2 sources