Code of Federal Regulations · Section

§ 120.351 — Definitions

13 C.F.R. § 120.351

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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).

13 C.F.R. § 120.350 13 C.F.R. § 120.352

Authorizing Statute