26 C.F.R. § 1.509(e)-1

Current through October 31, 2024

Section 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) .

26 C.F.R. §1.509(e)-1

T.D. 7212, 37 FR 21925, Oct. 17, 1972

Sec. 7805, Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805