Treasury Regulations, Subchapter A, Sec. 1.503(d)-1
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Sec. 1.503(d)-1 Cross references
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]
