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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
§ 317
Other definitions
View all text of Subpart C [§ 316 - § 318]
§ 317.
Other definitions
(a)
Property
(b)
Redemption of stock
(
Aug. 16, 1954, ch. 736
,
68A Stat. 99
.)