Treasury Regulations · 26 CFR
§ 1.509(d)-1. Definition of support.
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. § 509(d)
Cite as 26 CFR § 1.509(d)-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- October 17, 1972 by T.D. 7212
- Issued under
- 26 U.S.C. § 509(d)
- Length
- 49 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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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Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
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. 7212 (37 FR 21924)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Private Foundations
Nearby sections
- § 1.509(a)-6 Classification under section 509(a).
- § 1.509(a)-7 Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations.
- § 1.509(b)-1 Continuation of private foundation status.
- § 1.509(c)-1 Status of organization after termination of private foundation status.
- § 1.509(d)-1 Definition of support.
- § 1.509(e)-1 Definition of gross investment income.