Look up $26$ CFR $1\mathrm{.}302-2.$ What paragraph of this Treasury Regulation defines and explains the statement that a shareholder must include in his$/$her tax return when a corporate stock redemption has occurred?$$

Group of answer choices

Paragraph $($a$).$

Paragraph $($b$)(1).$

Paragraph $($b$)(2).$

Paragraph $($b$)(3).$

Paragraph $($c$).$