Treasury Regulations · 26 CFR
§ 1.503(d)-1. Cross references.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 503(d)
Cite as 26 CFR § 1.503(d)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 16, 1976 by T.D. 7428
- Issued under
- 26 U.S.C. § 503(d)
- Length
- 40 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 1
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]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7428 (41 FR 34623)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Exempt Organizations
Nearby sections
- § 1.502-1 Feeder organizations.
- § 1.503(a)-1 Denial of exemption to certain organizations engaged in prohibited transactions.
- § 1.503(b)-1 Prohibited transactions.
- § 1.503(c)-1 Future status of organizations denied exemption.
- § 1.503(d)-1 Cross references.
- § 1.503(e)-1 Special rules.
- § 1.503(e)-2 Requirements.
- § 1.503(e)-3 Effective dates.
- § 1.503(f)-1 Loans by employers who are prohibited from pledging assets.