26 CFR 1.509(d)-1

§ 1.509(d)-1 Definition of support.

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

Cite this

Citation: 26 CFR 1.509(d)-1, § 1.509(d)-1 Definition of support, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110345
Permanent ID: ys:prov:110345@1
SHA-256: b11cab0dcfc91a1a2a700bbbcff55d619714b945ae156687bbf0ac1229622069

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Full text

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.

Legislative history

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