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26 USC § 1057 - Repealed.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

---
identifier: "/us/usc/t26/s1057"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1057 - Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1057"
section_name: "Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]"
chapter_number: 1
chapter_name: "NORMAL TAXES AND SURTAXES"
subchapter_number: "O"
subchapter_name: "Gain or Loss on Disposition of Property"
part_number: "IV"
part_name: "SPECIAL RULES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

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 Repealed.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

Section, added , , , related to election to treat transfer to foreign trust, etc., as taxable exchange.

A prior section 1057 was renumbered .