26 U.S.C. § 1057

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 1057 - Repealed

26 U.S.C. § 1057

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

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 1062 of this title.

foreign trust

The term "foreign trust" means any trust other than a trust described in subparagraph (E) of paragraph (30).