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Title 26 Part 1 → §1.509(e)-1

Title 26 → Chapter I → Subchapter A → Part 1 → §1.509(e)-1

Electronic Code of Federal Regulations e-CFR

Title 26 Part 1 → §1.509(e)-1

e-CFR data is current as of November 18, 2019

Title 26Chapter ISubchapter APart 1 → §1.509(e)-1


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


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

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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