26 C.F.R. § 1.509(e)-1 Definition of gross investment income.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)
Private Foundations
§ 1.509(e)-1 Definition of gross investment income.