gross investment income
(2) Gross investment income For purposes of paragraph (1), the term “gross investment income” means the gross amount of income from interest, dividends, rents, payments with respect to securities loans (as defined in section 512(a)(5) ), and royalties, but not including any such income to the extent included in computing the tax imposed by section 511. Such term shall also include income from sources similar to those in the preceding sentence.
26 USC § 4940(c)(2)
None identified, default scope is assumed to be the parent (subchapter A) of this section.