26-U.S.C.-317
§317 – Other Definitions
Pathway
Title 26 > Subtitle A > Chapter 1 > Subchapter C > Part I > Subpart C > Section 317
Details
- Reference: Section 317
- Legend: §317 – Other Definitions
- USCode Year: 2013
Provision Content
(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.)
U.S. Encyclopedia of Law Coverage
Part I – Distributions By Corporations in the Legal Encyclopedia: Income Taxes
In this entry about Part I – Distributions By Corporations, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.
26-U.S.C.-246A in the Legal Encyclopedia: Tax Liability
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26-U.S.C.-281 in the Legal Encyclopedia: Taxation
In this entry about 26-U.S.C.-281, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.
26-U.S.C.-247 in the Legal Encyclopedia: Liability
In this entry about 26-U.S.C.-247, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.
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