26 C.F.R. § 1.346-3. - § 1.346-3 Effect of Certain Sales.
Current as of May 27, 2026
§ 1.346-3 Effect of certain sales.
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.
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