### Question
How does the law define included Federal loan program?


### Answer
Under *26 U.S.C. § 6103*, **included Federal loan program** is defined as:

> any program under which the United States or a Federal agency makes, guarantees, or insures loans

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

