13 C.F.R. § 120.351 Definitions.
Title 13 - Business Credit and Assistance
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).
Title 13: Business Credit and Assistance
PART 120—BUSINESS LOANS
Subpart C—Special Purpose Loans
§ 120.351 Definitions.
