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]
source: T.D. 6500, 25 FR 11737, Nov. 26, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 1.509