26 CFR 1.503(d)-1

§ 1.503(d)-1 Cross references.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.503(d)-1, § 1.503(d)-1 Cross references, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110314
Permanent ID: ys:prov:110314@1
SHA-256: 68e4b3715c84e77873b62ae8590464a29c266457232ffcfe0d38e7db3d7aa667

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.