26 C.F.R. § 1.303-1 General.
Title 26 - Internal Revenue
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.
Title 26: Internal Revenue
PART 1—INCOME TAXES
Effects on Recipients
§ 1.303-1 General.