13 CFR 120.351 - Definitions.

Regulations last checked for updates: Feb 16, 2025

Title 13 - Business Credit and Assistance last revised: Jan 21, 2025

View all text of Subpart C [§ 120.300 - § 120.398]

§ 120.351 - Definitions.

All terms specific to ESOPs have the same definition for purposes of this section as in the Internal Revenue Service (IRS) Code (title 26 of the United States Code) or regulations (26 CFR chapter I).

authority: 15 U.S.C. 634(b) (6), (b) (7), (b) (14), (h), and note, 636(a), (h) and (m), 650, 687(f), 696(3) and (7), and 697(a) and (e); sec. 521, Pub. L. 114-113, 129 Stat. 2242; sec. 328(a), Pub. L. 116-260, 134 Stat. 1182

source: 61 FR 3235, Jan. 31, 1996, unless otherwise noted.

cite as: 13 CFR 120.351