### Question
Can you define what property means?


### Answer
**Property** is defined as the following in *26 U.S.C. § 317*:

> money, securities, and any other property

#### Citation:
  - *26 U.S.C. § 317*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART I-DISTRIBUTIONS BY CORPORATIONS > Subpart C-Definitions; Constructive Ownership of Stock**

