1. Regulations
  2. title 26
  3. chapter I-i4
  4. part 1
  5. subjgrp 4
  6. § 1.317-1

View all text of Subjgrp 4 [§ 1.316-1 - § 1.318-4]

§ 1.317-1 - Property defined.

The term property, for purposes of part 1, subchapter C, chapter 1 of the Code, means any property (including money, securities, and indebtedness to the corporation) other than stock, or rights to acquire stock, in the corporation making the distribution.

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 1.317-1