{"data":{"id":"us/26-cfr-1.509-d-1","jurisdiction":"us","citation":"26 CFR 1.509(d)-1","heading":"(d)-1 Definition of support.","body":"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.","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":"b11cab0dcfc91a1a2a700bbbcff55d619714b945ae156687bbf0ac1229622069","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.509-c-1","next":"us/26-cfr-1.509-e-1"},"notice":"GroundRules: Original legal text. Not legal advice."}