26 C.F.R. § 1.509(d)-1 Definition of support
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Private Foundations
§ 1.509(d)-1 Definition of support