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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.503(d)-1: (d)-1 Cross references.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

For provisions relating to loans described in section 503(b)(1) by a trust described in section 401(a), see § 1.503(b)-1 and section 503 (e) and (f) and the regulations thereunder.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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