1. Regulations
  2. title 26
  3. chapter I-i4
  4. part 1
  5. subjgrp 2
  6. § 1.303-1

View all text of Subjgrp 2 [§ 1.301-1 - § 1.307-2]

§ 1.303-1 - General.

Section 303 provides that in certain cases a distribution in redemption of stock, the value of which is included in determining the value of the gross estate of a decedent, shall be treated as a distribution in full payment in exchange for the stock so redeemed.

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11607, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.303-1