1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter C
  6. part II
  7. subpart D
  8. § 346

Collapse to view only § 346. Definition and special rule

§ 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