yourstate.us
Home / United States / 26 CFR
26 CFR 1.346-2

§ 1.346-2 Treatment of certain redemptions.

United States · 26 CFR — Internal Revenue · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 CFR 1.346-2, § 1.346-2 Treatment of certain redemptions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109651
Permanent ID
ys:prov:109651@1
SHA-256
366c2d573925f7324b0ddc1773e74106cb729be031ecee75315f6f58daafec35

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.