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.
Public Law 119-73 (01/23/2026)
26 U.S.C. § 1241
Cancellation of lease or distributor’s agreement