§ 1.509(d)-1. (d)-1 Definition of support.
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/us/cfr/t26/s§ 1.509(d)-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
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§ 1.509(d)-1
(d)-1 Definition of support.
Treas. Dec.T.D. 7212
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