[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.509(d)-1]

[Page 140]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 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]