{"data":{"id":"us/26-cfr-1.346-3","jurisdiction":"us","citation":"26 CFR 1.346-3","heading":"-3 Effect of certain sales.","body":"The determination of whether assets sold in connection with a partial liquidation are sold by the distributing corporation or by the shareholder is a question of fact to be determined under the facts and circumstances of each case.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"fa094a97b23d38f36615ab8a4bf8c896f5d16d590ab1022bb43575ee09ac6f1e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.346-2","next":"us/26-cfr-1.351-1"},"notice":"GroundRules: Original legal text. Not legal advice."}