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26 U.S.C. § 1241

Cancellation of lease or distributor’s agreement

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Property & Real Estate
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26 U.S.C. § 1241, Cancellation of lease or distributor’s agreement, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462956
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Amounts received by a lessee for the cancellation of a lease, or by a distributor of goods for the cancellation of a distributor’s agreement (if the distributor has a substantial capital investment in the distributorship), shall be considered as amounts received in exchange for such lease or agreement.

Legislative history

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