26 C.F.R. § 1.509(d)-1. - § 1.509(d)-1 Definition of Support.

Current as of January 1, 1970

Section 1.509(d)-1 - § 1.509(d)-1 Definition of Support.Section 1.509(d)-1 - § 1.509(d)-1 Definition of Support.

Section 1.509(c)-1 - § 1.509(c)-1 Status of Organization After Termination of Private Foundation Status.Section 1.509(e)-1 - § 1.509(e)-1 Definition of Gross Investment Income.

§ 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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