liquidation of a partner’s interest

(d)For purposes of this subchapter, the term “liquidation of a partner’s interest” means the termination of a partner’s entire interest in a partnership by means of a distribution, or a series of distributions, to the partner by the partnership. (e)Except as otherwise provided in regulations, for purposes of—

Source

26 USC § 761(d)


Scoping language

For purposes of this subchapter
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