26 C.F.R. § 1.509(d)-1   Definition of support


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Private Foundations

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§ 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.

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

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