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Subpart D⁠—Definition and Special Rule — Front Matter

Sec.
346.Definition and special rule.

Editorial Notes

Amendments

1982⁠—Pub. L. 97-248, title II, § 222(e)(8)(A), Sept. 3, 1982, 96 Stat. 481, inserted “and Special Rule” in subpart heading, and substituted “Definition and special rule” for “Partial liquidation defined” in item 346.