FEDERAL · 26 U.S.C. · Chapter 1
Other definitions
Current through Pub. L. 119-102
(a)Property
For purposes of this part, the term "property" means money, securities, and any other property; except that such term does not include stock in the corporation making the distribution (or rights to acquire such stock).
(b)Redemption of stock
For purposes of this part, stock shall be treated as redeemed by a corporation if the corporation acquires its stock from a shareholder in exchange for property, whether or not the stock so acquired is cancelled, retired, or held as treasury stock.
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 317 (Other definitions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Eva D. Bradbury v. Commissioner of Internal Revenue
298 F.2d 111 (First Circuit, 1962)
Commissioner of Internal Revenue v. Oscar E. Baan and Evelyn K. Baan
382 F.2d 485 (Ninth Circuit, 1967)
United States v. Kottwitz
614 F.3d 1241 (Eleventh Circuit, 2010)
United States v. R. Perry Collins, (Two Cases)
300 F.2d 821 (First Circuit, 1962)
Rita G. Shephard, Guardian of Susan Shephard v. Commissioner of Internal Revenue
340 F.2d 27 (Sixth Circuit, 1965)
Estate of Al J. Schneider, Donald J. Schneider, Personal Representatives, and Agnes Schneider v. Commissioner of Internal Revenue
855 F.2d 435 (Seventh Circuit, 1988)
Erwin G. Baumer and Clara S. Baumer, Cross-Appellants v. United States of America, Seven Eighty-Eight Greenwood Avenue Corporation v. United States
580 F.2d 863 (Fifth Circuit, 1978)
Radnitz v. United States
187 F. Supp. 952 (S.D. New York, 1960)
Deluxe Check Printers, Inc. v. United States
14 Cl. Ct. 782 (Court of Claims, 1988)
United States v. Coghlan (In Re Coghlan)
227 B.R. 304 (D. Arizona, 1998)
Miller v. United States
404 F. Supp. 284 (E.D. New York, 1975)
Baumer v. United States
580 F.2d 871 (Fifth Circuit, 1978)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 99.)