included Federal loan program

Defined in 1 place of the United States Code.

For purposes of this paragraph, the term “included Federal loan program” means any program—

(i) under which the United States or a Federal agency makes, guarantees, or insures loans, and

(ii) with respect to which there is in effect a determination by the Director of the Office of Management and Budget (which has been published in the Federal Register) that the application of this paragraph to such program will substantially prevent or reduce future delinquencies under such program.

Source

1994–1996 26 U.S.C. § 6103Internal Revenue Code · Confidentiality and disclosure of returns and return information · under this title

For purposes of this paragraph, the term “included Federal loan program” means any program under which the United States or a Federal agency makes, guarantees, or insures loans.

Source

1996–present 26 U.S.C. § 6103Internal Revenue Code · Confidentiality and disclosure of returns and return information · under this title