Current through Pub. L. 119-100Open in workspace

§ 1057 Repealed.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

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1057

Source: decipher.legal/usc/26/1057 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)