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Code of Federal Regulations Title 26. Internal Revenue § 26.1.346–2 Treatment of certain redemptions

Current as of January 02, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.346–2 Treatment of certain redemptions - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-346-2/

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