Section 732(d) July 8, 2019 16 32 64 128 Section 732 d Section 732 distribution Section 732 d election Section 732 d statement Section 732 d of the code Irc section 732 d Section 732 property distribution Irs section 732 d Section 732 liquidating distribution Irs code section 732 d Section 732 Section 732(b)