-xxxiii- Reg. §1.7872-5. Exempted loans.. .................................................................................................................................. 1521 Temporary Reg. §1.7872-5T. Exempted loans.................................................................................................... 1521 Proposed Reg. §1.7872-9. De Minimis exception for compensation-related or corporation-shareholder loans......................................................................................................................... 1522 Proposed Reg. §1.7872-10. Other definitions...................................................................................................... 1522 Proposed Reg. §1.7872-11. Special rules............................................................................................................. 1523 Reg. §1.7872–15. Split-dollar loans................................................................................................................................ 1524
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