- passive investment income
- доход от беспроцентных инвестиций
Большой англо-русский и русско-английский словарь. 2001.
passive investment income
Смотреть что такое "passive investment income" в других словарях:
passive — As used in law, this term means inactive; permissive; consisting in endurance or submission, rather than action; and in some connections it carries the implication of being subjected to a burden or charge. As to passive debt passive negligence… … Black's law dictionary
passive — pas·sive / pa siv/ adj: not involving, deriving from, or requiring effort or active participation imposed a passive duty not to interfere; specif: of, relating to, or being business activity in which the investor does not have immediate control… … Law dictionary
passive — Income or loss from business activities in which a person does not materially participate, such as a limited partnership. Bloomberg Financial Dictionary * * * passive pas‧sive [ˈpæsɪv] adjective [only before a noun] 1. FINANCE passive investment… … Financial and business terms
passive income — Income (such as investment income) that does not come from active participation in a business. Specified by the U.S. tax code. Bloomberg Financial Dictionary … Financial and business terms
Passive foreign investment company — Within taxation law of the USA, a passive foreign investment company (or PFIC ) is a foreign company with predominantly investment income, or whose assets are primarily intended to generate investment income. The Internal Revenue Service handles… … Wikipedia
Income tax in the United States — UStaxationThe federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates, and certain bankruptcy estates. Some state and municipal… … Wikipedia
portfolio income — Income from interest, dividends, rentals, royalties, capital gains, or other investment sources. Portfolio income is not considered passive income, therefore net passive losses cannot be used to offset net portfolio income. See also passive… … Black's law dictionary
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary
income — The return in money from one s business, labor, or capital invested; gains, profits, salary, wages, etc. The gain derived from capital, from labor or effort, or both combined, including profit or gain through sale or conversion of capital. Income … Black's law dictionary
active income — Income from an active business as opposed to passive investment income according to the U.S. tax code. Bloomberg Financial Dictionary … Financial and business terms
passive foreign investment company — (PFIC) USA A foreign corporation is a PFIC for any taxable year in which either at least: • 75% of its gross income is passive income (as defined in IRC § 1297(b)); or • 50%, on average and generally by value, of its assets (determined under … Law dictionary
