26 U.S.C. § 1241

Cancellation of lease or distributor’s agreement

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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 333 .)