1. Regulations
  2. title 26
  3. chapter I-i8
  4. part 1
  5. subjgrp 2
  6. § 1.509d-1

View all text of Subjgrp 2 [§ 1.507-1 - § 1.509(e)-1]

§ 1.509(d)-1 - Definition of support.

For purposes of section 509(a)(2), the term support does not include amounts received in repayment of the principal of a loan or other indebtedness. See, however, section 509(e) as to amounts received as interest on a loan or other indebtedness.

[T.D. 7212, 37 FR 21924, Oct. 17, 1972]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.509