Home › CFR › Title 26 › Part 1 › §1.509(e)-126 CFR §1.509(e)-1 — (e)-1 Definition of gross investment income.Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkFor the distinction between gross receipts and gross investment income, see § 1.509(a)-3(m).