### Question
How is the term gross investment income defined?


### Answer
The term **gross investment income** is defined in *26 U.S.C. § 812* as the following:

> 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**

