§ 1.346-3 - Effect of certain sales.

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§ 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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§ 1.346-3 - Effect of certain sales.

§ 1.346-3 Effect of certain sales.