26 C.F.R. § 1.303-1. - § 1.303-1 General.

Current as of January 1, 1970

Section 1.303-1 - § 1.303-1 General.Section 1.303-1 - § 1.303-1 General.

Section 1.302-4 - § 1.302-4 Termination of Shareholder's Interest.Section 1.303-2 - § 1.303-2 Requirements.

§ 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.

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