26 CFR 1.317-1

§ 1.317-1 Property defined.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.317-1, § 1.317-1 Property defined, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/109606
Permanent ID: ys:prov:109606@1
SHA-256: 0813b7632cadce65027897c94b83e8edbaf6f7146650c84a5316a5bb9e42920f

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.