StacksVerified U.S. regulatory reference

26 CFR §1.303-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.