Keyed to § 503Open in workspace
Reg. § 1.503(d)-1 Cross references.
26 CFR § 1.503(d)-1eCFR data as of 2026-07-14
For provisions relating to loans described in section by a trust described in section , see and section (e) and (f) and the regulations thereunder.
[T.D. 7428, 41 FR 34623, Aug. 16, 1976]
Official eCFR text of § 1.503(d)-1
Source: decipher.legal/cfr/26/1.503(d)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14