26 C.F.R. § 1.503(d)-1
Current through October 31, 2024
For provisions relating to loans described in section 503(b)(1) by a trust described in section 401(a), see § 1.503(b)-1 and section 503 (e) and (f) and the regulations thereunder.
26 C.F.R. §1.503(d)-1