# Treas. Reg. § 1.503(d)-1: Cross references.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.503(d)-1>. Interprets 26 U.S.C. § 503.

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]