26 CFR 1.509(e)-1

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

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.509(e)-1, § 1.509(e)-1 Definition of gross investment income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/110346
Permanent ID: ys:prov:110346@1
SHA-256: 659f40449594be30ea9b51d7ce8649cd9f50e28ad9870c65f9e557554146bea6

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Full text

For the distinction between gross receipts and gross investment income, see § 1.509(a)-3(m).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.