26 USC 2057: Repealed. Pub. L. 101-239, title VII, §7304(a)(1), Dec. 19, 1989, 103 Stat. 2352
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26 USC 2057: Repealed. Pub. L. 101-239, title VII, §7304(a)(1), Dec. 19, 1989, 103 Stat. 2352 Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter A-Estates of Citizens or ResidentsPART IV-TAXABLE ESTATE

[§2057. Repealed. Pub. L. 101–239, title VII, §7304(a)(1), Dec. 19, 1989, 103 Stat. 2352 ]

Section, added Pub. L. 99–514, title XI, §1172(a), Oct. 22, 1986, 100 Stat. 2513 ; amended Pub. L. 100–203, title X, §§10411(a), 10412(a), Dec. 22, 1987, 101 Stat. 1330–432 , 1330-433; Pub. L. 100–647, title I, §1011B(g)(3), Nov. 10, 1988, 102 Stat. 3490 , related to sales of employer securities to employee stock ownership plans or worker-owned cooperatives.

A prior section 2057, added Pub. L. 94–455, title XX, §2007(a), Oct. 4, 1976, 90 Stat. 1890 ; amended Pub. L. 95–600, title VII, §702(l)(1), (2), Nov. 6, 1978, 92 Stat. 2934 , 2935, related to bequests, etc., to certain minor children, prior to repeal by Pub. L. 97–34, title IV, §427(a), (c), Aug. 13, 1981, 95 Stat. 3181 , applicable to estates of decedents dying after December 31, 1981.

Effective Date of Repeal

Repeal applicable to estates of decedents dying after Dec. 19, 1989, see section 7304(a)(3) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 409 of this title.