{"data":{"id":"us/26-cfr-1.303-1","jurisdiction":"us","citation":"26 CFR 1.303-1","heading":"-1 General.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"77ec07e84e92e677a51316db6beb0355727b79c0efabd3c5a10315a125eeece0","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.302-4","next":"us/26-cfr-1.303-2"},"notice":"GroundRules: Original legal text. Not legal advice."}