StacksVerified U.S. regulatory reference

26 CFR §1.312-12

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)The provisions of section 312(j) are applicable with respect to a loan, any portion of which is guaranteed by an agency of the United States Government without regard to the percentage of such loan subject to such guarantee.
  2. (b)The application of section 312(j) is illustrated by the following example: