{"data":{"id":"us/26-cfr-1.509-e-1","jurisdiction":"us","citation":"26 CFR 1.509(e)-1","heading":"(e)-1 Definition of gross investment income.","body":"For the distinction between gross receipts and gross investment income, see § 1.509(a)-3(m).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"659f40449594be30ea9b51d7ce8649cd9f50e28ad9870c65f9e557554146bea6","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.509-d-1","next":"us/26-cfr-1.511-1"},"notice":"GroundRules: Original legal text. Not legal advice."}