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13 CFR 120.351

§ 120.351 Definitions.

United States · 13 CFR — Business Credit and Assistance · Status: effective

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13 CFR 120.351, § 120.351 Definitions, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/52083
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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).

Legislative history

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