### Question
Can you define what loan means?


### Answer
**Loan** is defined as the following in *26 U.S.C. § 593*:

> debt, as the term “debt” is used in section 166

#### Citation:
  - *26 U.S.C. § 593*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter H-Banking Institutions > PART II-MUTUAL SAVINGS BANKS, ETC.**

