26 U.S. Code Part II, Subpart D - Definition and Special Rule

Sec. 346. Definition and special rule.
Amendments

1982—Pub. L. 97–248, title II, § 222(e)(8)(A),Sept. 3, 1982, 96 Stat. 481, inserted “and Special Rule” in subpart heading, and substituted “Definition and special rule” for “Partial liquidation defined” in item 346.

 

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