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Title 26 Part 1 → §1.509(d)-1

Title 26 → Chapter I → Subchapter A → Part 1 → §1.509(d)-1

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.509(d)-1

e-CFR data is current as of November 19, 2019

Title 26Chapter ISubchapter APart 1 → §1.509(d)-1


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.509(d)-1   Definition of support

For purposes of section 509(a)(2), the term support does not include amounts received in repayment of the principal of a loan or other indebtedness. See, however, section 509(e) as to amounts received as interest on a loan or other indebtedness.

[T.D. 7212, 37 FR 21924, Oct. 17, 1972]


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