§ 1.509(e)-1 Definition of gross investment income.

26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States

For the distinction between gross receipts and gross investment income, see § 1.509(a)-3(m).

(Sec. 7805, Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805)

[T.D. 7212, 37 FR 21925, Oct. 17, 1972]

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▸Contents — 26 C.F.R. Part 1 — Income Taxes

26 C.F.R. Part 1 — Income Taxes

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