View all text of Subjgrp 1 [§ 1.501(a)-1 - § 1.506-1]
§ 1.503(d)-1 - Cross references.
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.