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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.303-1

§ 1.303-1. General.

46 words·~1 min read·/us/cfr/t26/s§ 1.303-1·

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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.
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