{"data":{"id":"us/26-cfr-1.317-1","jurisdiction":"us","citation":"26 CFR 1.317-1","heading":"-1 Property defined.","body":"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.","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":"0813b7632cadce65027897c94b83e8edbaf6f7146650c84a5316a5bb9e42920f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.316-2","next":"us/26-cfr-1.318-1"},"notice":"GroundRules: Original legal text. Not legal advice."}