Treasury Regulations, Subchapter A, Sec. 1.509(d)-1
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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]
