1. Regulations
  2. title 26
  3. chapter I-i8
  4. part 1
  5. subjgrp 2
  6. § 1.509e-1

View all text of Subjgrp 2 [§ 1.507-1 - § 1.509(e)-1]

§ 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]

AUTHORITY: 26 U.S.C. 7805, unless otherwise noted.

SOURCE: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 1.509