Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.509(e)-1

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

34 words·~1 min read·/us/cfr/t26/s§ 1.509(e)-1·

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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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§ 7805

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T.D. 7212

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§ 1.509(e)-1

(e)-1 Definition of gross investment income.

U.S.C.§ 7805

Treas. Dec.T.D. 7212

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