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 Repealed.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 A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051 — repealed] — Inbound Citations

Citations to 26 U.S.C. § 2057 as a whole

• 26 U.S.C. § 2031(c)(10)

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  (10) This section shall apply to an interest in a partnership, corporation, or trust if at least 30 percent of the entity is owned (directly or indirectly) by the decedent, as determined under the rules described in section 2057(e)(3) (as in effect before its repeal).