PFIC

PFIC
progressive familial intrahepatic cholestasis

Medical dictionary. 2011.

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  • PFIC — 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,… …   Law dictionary

  • PFIC — may refer to:* Progressive familial intrahepatic cholestasis, a disease. * Passive foreign investment company, a classification of a foreign enterprise under US tax code …   Wikipedia

  • PFIC — Pacific Engineering Systems (Business » NASDAQ Symbols) …   Abbreviations dictionary

  • PFIC — abbr. PACIFIC ENGINEERING SYSTE NASDAQ …   Dictionary of abbreviations

  • PFIC — • progressive familial intrahepatic cholestasis …   Dictionary of medical acronyms & abbreviations

  • 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

  • Progressive familial intrahepatic cholestasis — Classification and external resources OMIM 211600 601847 602347 DiseasesDB …   Wikipedia

  • 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

  • Master-feeder — The master feeder structure allows asset managers to capture the efficiencies of larger pools of assets (see economics of scale) although fashioning investment funds to separate market niches. One or more investment vehicles pool their portfolio… …   Wikipedia

  • Collateralized debt obligation — Financial markets Public market Exchange Securities Bond market Fixed income Corporate bond Government bond Municipal bond …   Wikipedia

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