GroundRules
← Search the law
Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 1.509(e)-1: (e)-1 Definition of gross investment income.

Read at publisher ↗
Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER A—INCOME TAX
  4. PART 1—INCOME TAXES

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

Collected 2026-08-27T02:25:11Z. Source file · JSON

Browse this collection