§ 1.503(d)-1 Cross references.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

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]

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.