### Question
Can you define what net investment income means?


### Answer
**Net investment income** is defined as the following in *26 U.S.C. § 7872*:

> given such term by section 163(d)(4).

#### Citation:
  - *26 U.S.C. § 7872*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 80-GENERAL RULES > Subchapter C-Provisions Affecting More Than One Subtitle**

