Daily eCFR

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

26 CFR 1.509(e)-1

Citation26 CFR 1.509(e)-1

CorpusDaily eCFR

Displayed edition2026-05-08

Last updated2026-05-08

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]