# Treas. Reg. § 1.509(e)-1: Definition of gross investment income.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.509(e)-1>. Interprets 26 U.S.C. § 509.

For the distinction between gross receipts and gross investment income, see § 1.509(a)-3(m). 

[T.D. 7212, 37 FR 21925, Oct. 17, 1972]