26 U.S.C. § 317
Other definitions
# (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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Cited by 24
- 26 CFR § 1.1377-1 — Pro rata share.
- 26 CFR § 1.301-1 — Rules applicable with respect to distributions of money and other property.
- 26 CFR § 1.302-1 — General.
- 26 CFR § 1.304-5 — Control.
- 26 CFR § 1.305-1 — Stock dividends.
- 26 CFR § 1.316-1 — Dividends.
- 26 CFR § 1.367(b)-10 — Acquisition of parent stock or securities for property in triangular reorganizations.
- 26 CFR § 1.385-3 — Certain distributions of debt instruments and similar transactions.
- 26 CFR § 1.385-4 — Treatment of consolidated groups.
- 26 CFR § 1.59A-3 — Base erosion payments and base erosion tax benefits.
- 26 CFR § 1.7874-8 — Disregard of certain stock attributable to serial acquisitions.
- 26 CFR § 1.861-20 — Allocation and apportionment of foreign income taxes.
Show 12 more
- 26 CFR § 1.904-4 — Separate application of section 904 with respect to certain categories of income.
- 26 CFR § 1.956-1 — Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation.
- 26 CFR § 58.4501-0 — Table of contents.
- 26 CFR § 58.4501-1 — Excise tax on stock repurchases.
- 26 CFR § 58.4501-2 — General rules regarding excise tax on stock repurchases.
- 26 CFR § 58.4501-5 — Examples.
- 26 CFR § 58.4501-7 — Special rules for acquisitions or repurchases of stock of certain foreign corporations.
- 26 U.S.C. § 301 — Distributions of property
- 26 U.S.C. § 302 — Distributions in redemption of stock
- 26 U.S.C. § 306 — Dispositions of certain stock
- 26 U.S.C. § 4501 — Repurchase of corporate stock
- 26 U.S.C. § 593 — Reserves for losses on loans
Nearby sections (25 sections)
- 281 · Terminal railroad corporations and their shareholders
- 291 · Special rules relating to corporate preference items
- 301 · Distributions of property
- 302 · Distributions in redemption of stock
- 303 · Distributions in redemption of stock to pay death taxes
- 304 · Redemption through use of related corporations
- 305 · Distributions of stock and stock rights
- 306 · Dispositions of certain stock
- 307 · Basis of stock and stock rights acquired in distributions
- 311 · Taxability of corporation on distribution
- 312 · Effect on earnings and profits
- 316 · Dividend defined
- 317 · Other definitions
- 318 · Constructive ownership of stock
- 331 · Gain or loss to shareholder in corporate liquidations
- 332 · Complete liquidations of subsidiaries
- 333 · Repealed. Pub. L. 99–514, title VI, § 631(e)(3), Oct. 22, 1986,…
- 334 · Basis of property received in liquidations
- 336 · Gain or loss recognized on property distributed in complete…
- 337 · Nonrecognition for property distributed to parent in complete…
- 338 · Certain stock purchases treated as asset acquisitions
- 341 · Repealed. Pub. L. 108–27, title III, § 302(e)(4)(A), May 28,…
- 342 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(47), Oct. 4, 1976,…
- 346 · Definition and special rule
- 351 · Transfer to corporation controlled by transferor