26 CFR · Internal Revenue
§ 1.509(d)-1 — Definition of support.
26 CFR § 1.509(d)-1
This text of 26 C.F.R. § 1.509(d)-1 (Definition of support.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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26 C.F.R. § 1.509(d)-1 (2026).
Text
§ 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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Related
§ 1.509
26 C.F.R. § 1.509
Nearby Sections
11
§ 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.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.509(d)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.509(d)-1.