Treasury Regulations · 26 CFR
§ 1.346-3. Effect of certain sales.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 346
Cite as 26 CFR § 1.346-3
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 346
- Length
- 38 words · about 1 min to read
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.
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Definition
Nearby sections
- § 1.346-1 Partial liquidation.
- § 1.346-2 Treatment of certain redemptions.
- § 1.346-3 Effect of certain sales.