Treasury Regulations (26 C.F.R.)
26 CFR § 1.503(d)-1
Cross references.
Official textecfr.govlast amended
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]
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In this part (40 sections)
- 1.501(c)(21)-1 · Black lung trusts—certain terms.
- 1.501(c)(21)-2 · Same—trust instrument.
- 1.501(c)(29)-1 · CO-OP Health Insurance Issuers.
- 1.501(d)-1 · Religious and apostolic associations or corporations.
- 1.501(e)-1 · Cooperative hospital service organizations.
- 1.501(h)-1 · Application of the expenditure test to expenditures to…
- 1.501(h)-2 · Electing the expenditure test.
- 1.501(h)-3 · Lobbying or grass roots expenditures normally in excess of…
- 1.501(r)-0 · Outline of regulations.
- 1.501(r)-1 · Definitions.
- 1.501(r)-2 · Failures to satisfy section 501(r).
- 1.501(r)-3 · Community health needs assessments.
- 1.501(r)-4 · Financial assistance policy and emergency medical care…
- 1.501(r)-5 · Limitation on charges.
- 1.501(r)-6 · Billing and collection.
- 1.501(r)-7 · Effective/applicability dates.
- 1.502-1 · Feeder organizations.
- 1.503(a)-1 · Denial of exemption to certain organizations engaged in…
- 1.503(b)-1 · Prohibited transactions.
- 1.503(c)-1 · Future status of organizations denied exemption.
- 1.503(d)-1 · Cross references.
- 1.503(e)-1 · Special rules.
- 1.503(e)-2 · Requirements.
- 1.503(e)-3 · Effective dates.
- 1.503(f)-1 · Loans by employers who are prohibited from pledging assets.
- 1.504-1 · Attempts to influence legislation; certain organizations…
- 1.504-2 · Certain transfers made to avoid section 504(a).
- 1.505(c)-1T · Questions and answers relating to the notification…
- 1.506-1 · Organizations required to notify Commissioner of intent to…
- 1.507-1 · General rule.
- 1.507-2 · Special rules; transfer to, or operation as, public charity.
- 1.507-3 · Special rules; transferee foundations.
- 1.507-4 · Imposition of tax.
- 1.507-5 · Aggregate tax benefit; in general.
- 1.507-6 · Substantial contributor defined.
- 1.507-7 · Value of assets.
- 1.507-8 · Liability in case of transfers.
- 1.507-9 · Abatement of taxes.
- 1.508-1 · Notices.
- 1.508-2 · Disallowance of certain charitable, etc., deductions.