Regulations last checked for updates: Oct 17, 2024

Title 26 - Internal Revenue last revised: Oct 10, 2024
All TitlesTitle 26Chapter IPart 1 - PART 1—INCOME TAXES (CONTINUED)
View all text of Part 1 [§ 1.301-1 - § 1.400]
§ 1.303-1 - General.

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.

authority: 26 U.S.C. 7805,unless
source: T.D. 6500, 25 FR 11607, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 1.303-1
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