Implements § 346Open in workspace
Reg. § 1.346-2 Treatment of certain redemptions.
26 CFR § 1.346-2eCFR, current through 2026-07-14
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 and this section, then only this section shall be applicable. None of the limitations of section shall be applicable to such redemption.