distribution right
Defined in 1 place of the United States Code.
The term “distribution right” means—
(i) a right to distributions from a corporation with respect to its stock, and
(ii) a right to distributions from a partnership with respect to a partner's interest in the partnership.
Source
- 1994–present26 U.S.C. § 2701Internal Revenue Code · Special valuation rules in case of transfers of certain interests in corporations or partnerships · for purposes of this section