CFR›Title 26›Chapter I›Part 1›Subject Group Definition ContainsSections 1.346-1–1.346-3CorpusDaily eCFRDisplayed edition2026-05-28Last updated2026-05-28 Sections 1.346-1 § 1.346-1 Partial liquidation. 1.346-2 § 1.346-2 Treatment of certain redemptions. 1.346-3 § 1.346-3 Effect of certain sales. Previous Deductions for Personal Exemptions Deductions for Personal Exemptions Next Definition of Gross Income, Adjusted Gross Income, and Taxable Income Definition of Gross Income, Adjusted Gross Income, and Taxable Income