### Question
How is the term included Federal loan program defined?


### Answer
The term **included Federal loan program** is defined in *26 U.S.C. § 6103* as the following:

> 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**

