# Treas. Reg. § 1.317-1: Property defined.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.317-1>. Interprets 26 U.S.C. § 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.