26 CFR · Internal Revenue
§ 1.509(d)-1 — Definition of support.
eCFR · current through Aug 10, 2026
§ 1.509(d)-1 Definition of support.
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.
[T.D. 7212, 37 FR 21924, Oct. 17, 1972]
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§ 1.509
26 C.F.R. § 1.509
Nearby Sections
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§ 1.509(a)-5
Special rules of attribution.§ 1.509(a)-6
Classification under section 509(a).§ 1.509(a)-7
Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations.§ 1.509(b)-1
Continuation of private foundation status.§ 1.509(d)-1
Definition of support.§ 1.509(e)-1
Definition of gross investment income.§ 1.511-1
Imposition and rates of tax.§ 1.511-2
Organizations subject to tax.§ 1.511-4
Minimum tax for tax preferences.