Unpaid balance of producer's loans.

(iv) Unpaid balance of producer's loans. For purposes of applying this section, the unpaid balance of producer's loans does not include the unpaid balance of any producer's loan to the extent the loan has been deducted or charged off by the DISC as totally or partially worthless under section 165 or 166.

Source

26 CFR § 1.993-4


Scoping language

None
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