passive assets

  • 1 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

  • 2 Passive radar — systems (also referred to as passive coherent location and passive covert radar) encompass a class of radar systems that detect and track objects by processing reflections from non cooperative sources of illumination in the environment, such as… …

    Wikipedia

  • 3 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

  • 4 Passive Foreign Investment Company - PFIC — A foreign based corporation that has one of the following attributes: 1. At least 75% of the corporation s income is considered passive , which is based on investments rather than standard operating business. 2. At least 50% of the company s… …

    Investment dictionary

  • 5 passive air defense — All measures, other than active air defense, taken to minimize the effectiveness of hostile air and missile threats against friendly forces and assets. These measures include camouflage, concealment, deception, dispersion, reconstitution,… …

    Military dictionary

  • 6 passive management — A style of portfolio management that involves holding assets over the long term and, in many cases, tracking a market index. Compare active management …

    Big dictionary of business and management

  • 7 passive receivership — A receivership in which the receiver merely preserves the property, collects the assets, and reports to the court. State Bank v Domestic Sewing Machine Co. 99 Va 411, 39 SE 141 …

    Ballentine's law dictionary

  • 8 Real Estate Mortgage Investment Conduit — Real Estate Mortgage Investment Conduits, or REMICs, are a type of special purpose vehicle used for the pooling of mortgage loans and issuance of mortgage backed securities. They are defined under the United States Internal Revenue Code (Tax… …

    Wikipedia

  • 9 Active Asset — An asset that is used by a business in its daily or routine operations. Active assets can be tangible, such as buildings or equipment, or intangible, such as patents or copyrights. Active assets are listed as assets on the business s balance… …

    Investment dictionary

  • 10 Radio-frequency identification — (RFID) is a technology that uses radio waves to transfer data from an electronic tag, called RFID tag or label, attached to an object, through a reader for the purpose of identifying and tracking the object. Some RFID tags can be read from… …

    Wikipedia

  • 11 Collective investment scheme — The values and performance of collective funds are listed in newspapers A collective investment scheme is a way of investing money alongside other investors in order to benefit from the inherent advantages of working as part of a group. These… …

    Wikipedia

  • 12 U.S. Carrier Group tactics — Naval tactics have played a crucial role in modern battles and wars. The presence of land, changing water depths, weather, detection and electronic warfare, the speed at which actual combat occurs and other factors especially air power render… …

    Wikipedia

  • 13 trust — A legal entity created by a grantor for the benefit of designated beneficiaries under the laws of the state and the valid trust instrument. The trustee holds a fiduciary responsibility to manage the trust s corpus assets and income for the… …

    Black's law dictionary

  • 14 trust — n 1 a: a fiduciary relationship in which one party holds legal title to another s property for the benefit of a party who holds equitable title to the property b: an entity resulting from the establishment of such a relationship see also… …

    Law dictionary

  • 15 WOMAN — This article is arranged according to the following outline: the historical perspective biblical period marriage and children women in household life economic roles educational and managerial roles religious roles women outside the household… …

    Encyclopedia of Judaism

  • 16 international relations — a branch of political science dealing with the relations between nations. [1970 75] * * * Study of the relations of states with each other and with international organizations and certain subnational entities (e.g., bureaucracies and political… …

    Universalium

  • 17 Tax avoidance and tax evasion — Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion is the general term for efforts to not pay taxes by… …

    Wikipedia

  • 18 Tax deduction — This article is about the deduction of expenses for the purpose of calculating taxable income. For tax deducted at source, see Withholding tax. Taxation An aspect of fiscal policy …

    Wikipedia

  • 19 Core & Satellite — Portfolio Management is an investment strategy that incorporates traditional Fixed Income and Equity based securities (i.e. index funds, [[Exchange traded funds]] (ETFs), passive mutual funds, etc.) known as the core portion of the portfolio,… …

    Wikipedia

  • 20 Counterintelligence — This article is a subset article of intelligence cycle security. Counterintelligence or counter intelligence (see spelling differences) (CI) refers to efforts made by intelligence organizations to prevent hostile or enemy intelligence… …

    Wikipedia