26 U.S.C. § 317
Title 26
Chapter 1
Current through PL 116-220
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Last updated: March 30, 2026
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- § 1400J
§ 317. Other definitions
- (a) 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) 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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