Treasury Regulations · 26 CFR
§ 1.303-1. General.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 303
Cite as 26 CFR § 1.303-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 303
- Length
- 46 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
Section 303 provides that in certain cases a distribution in redemption of stock, the value of which is included in determining the value of the gross estate of a decedent, shall be treated as a distribution in full payment in exchange for the stock so redeemed.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Effects on Recipients
Nearby sections
- § 1.302-1 General.
- § 1.302-2 Redemptions not taxable as dividends.
- § 1.302-3 Substantially disproportionate redemption.
- § 1.302-4 Termination of shareholder's interest.
- § 1.303-1 General.
- § 1.303-2 Requirements.
- § 1.303-3 Application of other sections.
- § 1.304-1 General.
- § 1.304-2 Acquisition by related corporation (other than subsidiary).