worldwide current investment yield
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “worldwide current investment yield” means 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).
Source
- 1994–present26 U.S.C. § 842Internal Revenue Code · Foreign companies carrying on insurance business · in this section