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Part I. — 1986 Code.

SECTION 7. CORPORATE ISSUES

Internal Revenue Bulletin 2002-46 · 2026-10-03 edition · updated 2026-10-04 · United States

Statute or Regulation Act Postponed

  1. Sec. 302(e)(1) A corporation must complete a distribution in pursuance of a plan of partial liquidation of a corporation within the specified period.
  2. Sec. 303 and Treas. Reg. A corporation must complete the distribution of property to a shareholder in § 1.303–2 redemption of all or part of the stock of the corporation which (for Federal

estate tax purposes) is included in determining the estate of a decedent. Section 303 and Treas. Reg. § 1.303–2 require, among other things, that the distribution occur within the specified period.

2002–46 I.R.B. 855 November 18, 2002

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▸Contents — Internal Revenue Bulletin 2002-46
Internal Revenue Bulletin 2002-46

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