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26 USC § 2057 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051] 

---
identifier: "/us/usc/t26/s2057"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2057 - Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2057"
section_name: "Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "A"
subchapter_name: "Estates of Citizens or Residents"
part_number: "IV"
part_name: "TAXABLE ESTATE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 2057. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]

Section, added , , , § 2033A; renumbered § 2057 and amended –(D), (2)–(7), , ; , , ; , , , related to deduction for qualified family-owned business interests of a decedent.

A prior section 2057, added , , ; amended , §§ 10411(a), 10412(a), , , 1330–433; , , , related to sales of employer securities to employee stock ownership plans or worker-owned cooperatives, prior to repeal by , (3), , , 2353, applicable to estates of decedents dying after .

Another prior section 2057, added , , ; amended ()(1), (2), , , 2935, related to bequests, etc., to certain minor children, prior to repeal by , (c), , , applicable to estates of decedents dying after .

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

Repeal effective , subject to a savings provision, see , set out as an Effective Date of 2014 Amendment note under .