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26 C.F.R. § 1.509(e)-1   Definition of gross investment income.

Title 26 - Internal Revenue

Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Private Foundations

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

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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