26 U.S. Code § 1057 - Repealed.

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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 1061 of this title.


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