### Question
What is the definition of stock?


### Answer
The definition of **stock** is as follows in *26 U.S.C. § 304*:

> stock referred to in paragraph (1)(B) or (2)(A) of subsection (a)

#### Citation:
  - *26 U.S.C. § 304*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART I-DISTRIBUTIONS BY CORPORATIONS > Subpart A-Effects on Recipients**

