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

26 CFR § 1.509(e)-1eCFR, current through 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]