OAKMOREL Forensic Intelligence // [email protected]
► 26 U.S.C. § 2057 26 u.s.c. · estate tax · title 26
26 U.S.C. § 2057
Repealed. Pub. L. 113-295, div. A, title II, §221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051
Title 26 USC
● ACTIVE
Ch. 11
Jurisdiction Federal — United States
Chapter ESTATE TAX
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-878420
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART IV - TAXABLE ESTATE Sec. 2057 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051 From the U.S. Government Publishing Office, www.gpo.gov

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 Repealed.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

Section, added Pub. L. 105–34, title V, §502(a), Aug. 5, 1997, 111 Stat. 847, §2033A; renumbered §2057 and amended Pub. L. 105–206, title VI, §6007(b)(1)(A)–(D), (2)–(7), July 22, 1998, 112 Stat. 807–809; Pub. L. 107–16, title V, §521(d), June 7, 2001, 115 Stat. 72; Pub. L. 108–311, title II, §207(23), Oct. 4, 2004, 118 Stat. 1178, related to deduction for qualified family-owned business interests of a decedent. A prior section 2057, 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, prior to repeal by Pub. L. 101–239, title VII, §7304(a)(1), (3), Dec. 19, 1989, 103 Stat. 2352, 2353, applicable to estates of decedents dying after Dec. 19, 1989. Another 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 Dec. 31, 1981.

Statutory Notes and Related Subsidiaries

Effective Date of Repeal Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.

Source: uscode.house.gov — public domain Official Source ↗
► ROOT-LD ENTITY DATA machine-readable · federation graph · v1.0
Federation ID
OM-USC26-SEC-878420
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
oakmorel.com
Spec Version
Root-LD v1.0
Source
PRIMARY-SOURCE
Content Hash
87b2096e780ad915...
Source Verified
✓ TRUE
Semantic Edges
PENDING — corpus passes queued
The statutory text of 26 U.S.C. § 2057 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
► NAVIGATE CORPUS title 26 · internal revenue code
← 26 U.S.C. § 2056A 26 U.S.C. § 2058 →
Chapter 11 — ESTATE TAX
26 U.S.C. § 200126 U.S.C. § 200226 U.S.C. § 201026 U.S.C. § 201126 U.S.C. § 201226 U.S.C. § 201326 U.S.C. § 201426 U.S.C. § 201526 U.S.C. § 201626 U.S.C. § 203126 U.S.C. § 203226 U.S.C. § 2032A26 U.S.C. § 203326 U.S.C. § 2033A26 U.S.C. § 203426 U.S.C. § 203526 U.S.C. § 203626 U.S.C. § 203726 U.S.C. § 203826 U.S.C. § 203926 U.S.C. § 204026 U.S.C. § 204126 U.S.C. § 204226 U.S.C. § 2043
26 U.S.C. — public domain ← All Legislation
OakMorel Law
26 U.S.C.
Citation
26 U.S.C. § 2057
Status
● ACTIVE
Chapter
11 — ESTATE TAX
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-878420
Root-LD Spec
v1.0
► Forensic Services
Procurement fraud, platform integrity, litigation support. First conversation free.
► CONTACT OAKMOREL →
↑↓ Scroll ENTER Select ESC Exit
Internal Revenue Code — 26 U.S.C. § 2057