### Question
How does the law define gross investment income?


### Answer
Under *26 U.S.C. § 812*, **gross investment income** is defined as:

> the sum of the following:



#### (1) Interest, etc

#### Citation:
  - *26 U.S.C. § 812*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART I-LIFE INSURANCE COMPANIES > Subpart D-Accounting, Allocation, and Foreign Provisions**

