Title 26 — Internal Revenue Code
Part IV · Chapter 11 — Estate Tax
[§ 2057. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
Repealed
This section has no operative text. The heading above names the act that repealed it, and the notes below are what the Code still records here.
Notes
removalDescription
Section, added Pub. L. 105–34, title V, § 502(a), , 111 Stat. 847, § 2033A; renumbered § 2057 and amended Pub. L. 105–206, title VI, § 6007(b)(1)(A)–(D), (2)–(7), , 112 Stat. 807–809; Pub. L. 107–16, title V, § 521(d), , 115 Stat. 72; Pub. L. 108–311, title II, § 207(23), , 118 Stat. 1178, related to deduction for qualified family-owned business interests of a decedent.
removalDescription
A prior section 2057, added Pub. L. 99–514, title XI, § 1172(a), , 100 Stat. 2513; amended Pub. L. 100–203, title X, §§ 10411(a), 10412(a), , 101 Stat. 1330–432, 1330–433; Pub. L. 100–647, title I, § 1011B(g)(3), , 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), , 103 Stat. 2352, 2353, applicable to estates of decedents dying after .
removalDescription
Another prior section 2057, added Pub. L. 94–455, title XX, § 2007(a), , 90 Stat. 1890; amended Pub. L. 95–600, title VII, § 702(l)(1), (2), , 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), , 95 Stat. 3181, applicable to estates of decedents dying after .
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective , 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.