### Question
How is the "property" defined?


### Answer
The term **property** is defined in *26 U.S.C. § 317* as follows -

> 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**

