26 C.F.R. § 1.317-1. - § 1.317-1 Property Defined.

Current as of January 1, 1970

Section 1.317-1 - § 1.317-1 Property Defined.Section 1.317-1 - § 1.317-1 Property Defined.

Section 1.316-2 - § 1.316-2 Sources of Distribution in General.Section 1.318-1 - § 1.318-1 Constructive Ownership of Stock; Introduction.

§ 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.

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