26 CFR § 1.509(e)-1
Definition of gross investment income
June 25, 2020
For the distinction between gross receipts and gross investment income, see §1.509(a)-3(m).
(Sec. 7805, Internal Revenue Code of 1954, 68A Stat. 917; 26 U.S.C. 7805)
[T.D. 7212, 37 FR 21925, Oct. 17, 1972]
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