CHAPTER 1— NORMAL TAXES AND SURTAXES›Subchapter O— Gain or Loss on Disposition of Property›PART IV— SPECIAL RULES
§ 1057. Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
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