Treas. Reg. § 1.317-1 Property defined.

eCFR as of 2026-10-19 · Interprets § 317

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.