Keyed to § 509Open in workspace
Reg. § 1.509(e)-1 Definition of gross investment income.
26 CFR § 1.509(e)-1eCFR data as of 2026-07-14
For the distinction between gross receipts and gross investment income, see .
(Sec. 7805, Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805)
[T.D. 7212, 37 FR 21925, Oct. 17, 1972]
Official eCFR text of § 1.509(e)-1
Source: decipher.legal/cfr/26/1.509(e)-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14