# Treas. Reg. § 1.509(d)-1: Definition of support.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.509(d)-1>. Interprets 26 U.S.C. § 509.

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]