26 U.S.C. § 1241
Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
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.
26 U.S.C. § 1241