transfer

(3)The term “transfer” includes the renewal of a franchise, trademark, or trade name. (c)Amounts received or accrued on account of a transfer, sale, or other disposition of a franchise, trademark, or trade name which are contingent on the productivity, use, or disposition of the franchise, trademark, or trade name transferred shall be treated as amounts received or accrued from the sale or other disposition of property which is not a capital asset. (d)

Source

26 USC § 1253(b)(3)


Scoping language

For purposes of this section
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