StacksVerified U.S. regulatory reference

26 CFR §1.503(d)-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.