### Question
How is the term worldwide current investment yield defined?


### Answer
The term **worldwide current investment yield** is defined in *26 U.S.C. § 842* as the following:

> 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**

