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► 26 U.S.C. § 317 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 317
Other definitions
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-A41E52
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter C - Corporate Distributions and Adjustments PART I - DISTRIBUTIONS BY CORPORATIONS Subpart C - Definitions; Constructive Ownership of Stock Sec. 317 - Other definitions From the U.S. Government Publishing Office, www.gpo.gov

§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.

(Aug. 16, 1954, ch. 736, 68A Stat. 99.)

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 317 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 1 — NORMAL TAXES AND SURTAXES
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26 U.S.C.
Citation
26 U.S.C. § 317
Status
● ACTIVE
Chapter
1 — NORMAL TAXES AND SURTAXES
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-A41E52
Root-LD Spec
v1.0
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Internal Revenue Code — 26 U.S.C. § 317