26 C.F.R. § 1.509(d)-1

Current through May 31, 2024

Section 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.

26 C.F.R. §1.509(d)-1

T.D. 7212, 37 FR 21924, Oct. 17, 1972