Pub. L. 94–455, title X, § 1015(c)90 Stat. 1618Section, added , , , related to election to treat transfer to foreign trust, etc., as taxable exchange.
section 1063 of this titleA prior section 1057 was renumbered .
Public Law 119-73 (01/23/2026)
26 U.S.C. § 1057
Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]