Treasury Regulations (26 C.F.R.)

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

§ 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]

Last amended: 2026-04-13