{"data":{"id":"us/26-cfr-1.503-d-1","jurisdiction":"us","citation":"26 CFR 1.503(d)-1","heading":"(d)-1 Cross references.","body":"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.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"68e4b3715c84e77873b62ae8590464a29c266457232ffcfe0d38e7db3d7aa667","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.503-c-1","next":"us/26-cfr-1.503-e-1"},"notice":"GroundRules: Original legal text. Not legal advice."}