26 USC 346 - Definition and special rule

U.S Code last checked for updates: May 20, 2024

§ 346.

Definition and special rule

(a)

Complete liquidation

(b)

Transactions which might reach same result as partial liquidations

(Aug. 16, 1954, ch. 736, 68A Stat. 110; Pub. L. 97–248, title II, § 222(d), Sept. 3, 1982, 96 Stat. 479; Pub. L. 99–514, title VI, § 631(e)(7), Oct. 22, 1986, 100 Stat. 2273.)

cite as: 26 USC 346