26 U.S.C. § 1241
Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
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.