Internal Revenue Code · 26 U.S.C.
§ 317. Other definitions
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 317
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 2 subsections · 91 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 0; cited by 5 Code sections and 19 other regulations
- Regulations
- 1 issued under this section
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).
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.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 317
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 5 Code sections
- § 301(a) Distributions of property
- § 302(a) Distributions in redemption of stock
- § 306(a)(1) Dispositions of certain stock
- § 593(e)(1) Reserves for losses on loans
- § 4501(c)(1)(A) Repurchase of corporate stock
Cited in 19 regulations not issued under it
- § 1.59A-3 Base erosion payments and base erosion tax benefits.
- § 1.301-1 Rules applicable with respect to distributions of money and other property.
- § 1.302-1 General.
- § 1.304-5 Control.
- § 1.305-1 Stock dividends.
- § 1.316-1 Dividends.
- § 1.367(b)-10 Acquisition of parent stock or securities for property in triangular reorganizations.
- § 1.385-3 Certain distributions of debt instruments and similar transactions.
- § 1.385-4 Treatment of consolidated groups.
- § 1.861-20 Allocation and apportionment of foreign income taxes.
- § 1.904-4 Separate application of section 904 with respect to certain categories of income.
- § 1.956-1 Shareholder's pro rata share of the average of the amounts of United States property held by a controlled foreign corporation.
- § 1.1377-1 Pro rata share.
- § 1.7874-8 Disregard of certain stock attributable to serial acquisitions.
- § 58.4501-0 Table of contents.
- § 58.4501-1 Excise tax on stock repurchases.
- § 58.4501-2 General rules regarding excise tax on stock repurchases.
- § 58.4501-5 Examples.
- § 58.4501-7 Special rules for acquisitions or repurchases of stock of certain foreign corporations.
Where it sits in the 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
Nearby sections
- § 316 Dividend defined
- § 317 Other definitions
- § 318 Constructive ownership of stock