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

Sec. 346. Definition and special rule.

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.


LII has no control over and does not endorse any external Internet site that contains links to or references LII.