§ 1057 - Repealed.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

CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter O— Gain or Loss on Disposition of Property

Notes

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.