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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 13 - Business Credit and Assistance |
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Chapter I - Small Business Administration |
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Part 120 - Business Loans |
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Subpart C - Special Purpose Loans |
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Qualified Employee Trusts (ESOP) |
§ 120.351 - Definitions.
Latest version.
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§ 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).