26 C.F.R. § 1.503(d)-1 Cross references.
Title 26 - Internal Revenue
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. [T.D. 7428, 41 FR 34623, Aug. 16, 1976]
Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Exempt Organizations
§ 1.503(d)-1 Cross references.