Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.346-2: -2 Treatment of certain redemptions.

Where this section sits in the code

Title 26—Internal Revenue
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER A—INCOME TAX
PART 1—INCOME TAXES

If a distribution in a redemption of stock qualifies as a distribution in part or full payment in exchange for the stock under both section 302(a) and this section, then only this section shall be applicable. None of the limitations of section 302 shall be applicable to such redemption.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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