26 C.F.R. § 1.317-1
Current through October 31, 2024
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.
26 C.F.R. §1.317-1