### Question
How does the law define worldwide current investment yield?


### Answer
Under *26 U.S.C. § 842*, **worldwide current investment yield** is defined as:

> the percentage obtained by dividing—


(i) the net investment income of the company from all sources, by


(ii) the mean of all assets of the company (whether or not held in the United States)

#### Citation:
  - *26 U.S.C. § 842*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter L-Insurance Companies > PART III-PROVISIONS OF GENERAL APPLICATION**

