{"data":{"id":"us/13-cfr-120.351","jurisdiction":"us","citation":"13 CFR 120.351","heading":"Definitions.","body":"All terms specific to ESOPs have the same definition for purposes of this section as in the Internal Revenue Service (IRS) Code (title 26 of the United States Code) or regulations (26 CFR chapter I).","path":["Title 13—Business Credit and Assistance","CHAPTER I—SMALL BUSINESS ADMINISTRATION","PART 120—BUSINESS LOANS","Subpart C—Special Purpose Loans"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-13.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:18Z","sha256":"7acef1b877431aaa9e8091ec90b224cadd7c14f71053d59457de71cde4609c48","source_id":"us-cfr","stale":true,"prev":"us/13-cfr-120.350","next":"us/13-cfr-120.352"},"notice":"GroundRules: Original legal text. Not legal advice."}