U.S Code last checked for updates: Nov 23, 2024
All TitlesTitle 26Subtitle AChapter 1Subchapter CPart IISubpart D
§ 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
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