Keyed to § 509Open in workspace
Reg. § 1.509(d)-1 Definition of support.
26 CFR § 1.509(d)-1eCFR data as of 2026-07-14
For purposes of section , the term support does not include amounts received in repayment of the principal of a loan or other indebtedness. See, however, section as to amounts received as interest on a loan or other indebtedness.
[T.D. 7212, 37 FR 21924, Oct. 17, 1972]
Official eCFR text of § 1.509(d)-1
Source: decipher.legal/cfr/26/1.509(d)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14