26 CFR · Internal Revenue
§ 1.509(e)-1 — Definition of gross investment income.
26 CFR § 1.509(e)-1
This text of 26 C.F.R. § 1.509(e)-1 (Definition of gross investment income.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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26 C.F.R. § 1.509(e)-1 (2026).
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Related
§ 7805
26 U.S.C. § 7805
Nearby Sections
11
§ 1.509(a)-6
Classification under section 509(a).§ 1.509(a)-7
Reliance by grantors and contributors to section 509(a) (1), (2), and (3) organizations.§ 1.509(b)-1
Continuation of private foundation status.§ 1.509(d)-1
Definition of support.§ 1.509(e)-1
Definition of gross investment income.§ 1.511-1
Imposition and rates of tax.§ 1.511-2
Organizations subject to tax.§ 1.511-4
Minimum tax for tax preferences.§ 1.512(a)-1
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26 C.F.R. § 1.509(e)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.509(e)-1.