26 CFR · Internal Revenue
§ 1.509(e)-1 — Definition of gross investment income.
eCFR · current through Aug 10, 2026
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26 C.F.R. § 1.509(e)-1 (Definition of gross investment income.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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
Definition.