FEDERAL · 26 U.S.C. · Chapter Subchapter C—Corporate Distributions and Adjustments
Other definitions
26 U.S.C. § 317
Title26 — Internal Revenue Code
ChapterSubchapter C—Corporate Distributions and Adjustments
PartSubpart C—Definitions; Constructive Ownership of Stock
This text of 26 U.S.C. § 317 (Other definitions) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 317.
Text
(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.
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 99.)
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26 U.S.C. § 317, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/317.