Internal Revenue Code · 26 U.S.C.
§ 1057. Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1057
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter O Gain or Loss on Disposition of Property
- Part IV SPECIAL RULES
Nearby sections
- § 1053 Property acquired before March 1, 1913
- § 1054 Certain stock of Federal National Mortgage Association
- § 1055 Redeemable ground rents
- § 1056 Repealed
- § 1057 Repealed
- § 1058 Transfers of securities under certain agreements
- § 1059 Corporate shareholder’s basis in stock reduced by nontaxed portion of extraordinary dividends
- § 1059A Limitation on taxpayer’s basis or inventory cost in property imported from related persons
- § 1060 Special allocation rules for certain asset acquisitions
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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.