26 U.S. Code § 1241 - Cancellation of lease or distributor’s agreement
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Amounts received by a lessee for the cancellation of a lease, or by a distributor of goods for the cancellation of a distributor’s agreement (if the distributor has a substantial capital investment in the distributorship), shall be considered as amounts received in exchange for such lease or agreement.
Source(Aug. 16, 1954, ch. 736, 68A Stat. 333.)