Passive Foreign Investment Company

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    Passive foreign investment company - Wikipedia, the free encyclopedia
Passive foreign investment company. From Wikipedia, the free encyclopedia ... the rules for U.S. persons who invest in passive foreign investment companies. ...
http://en.wikipedia.org/wiki/Passive_foreign_inves  ...
    Passive foreign investment company taxation
... shareholders of foreign investment companies or any foreign company that is ... rules for US persons who invest in "Passive Foreign Investment Companies" (PFIC) ...
http://www.offshorepress.com/offshoretax/otpfic.ht  ...
    Passive Foreign Investment Company (PFIC)
Passive Foreign Investment Company (PFIC) - Definition of Passive Foreign ... foreign-based mutual funds, partnerships and other pooled investment vehicles ...
http://www.investopedia.com/terms/p/pfic.asp
    US CODE: Title 26,1297. Passive foreign investment company
... shareholder as a passive foreign investment company during the qualified portion ... shareholder, stock in a passive foreign investment company at any time before ...
http://www.law.cornell.edu/uscode/html/uscode26/us  ...
    Richard S. LeVine - Passive Foreign Investment Company
... partnerships, and limited liability companies structure their transactions to minimize taxes. ... Passive Foreign Investment Company "PFIC" Definition of a PFIC ...
http://members.aol.com/taxguru/pfic.htm
    FAQ: Outgoing Investment
What is a passive foreign investment company (PFIC) ... Election by any passive foreign investment company to be treated as qualified electing fund. ...
http://library.findlaw.com/2000/Jul/1/128982.html
    U.S. Tax Form 8621
For Shareholders of Passive Foreign Investment Companies ... of income from a passive foreign investment company (PFICs) in which a U.S. ...
http://www.offshorepress.com/AICPA/form8621.htm
    PFIC' means potential taxes on foreign investments
... in foreign corporations, the US passive foreign investment company (PFIC) tax ... to passive investment entities but also to substantial operating companies and ...
http://www.altassets.com/casefor/countries/2002/nz  ...
    Comment Letter to Treasury on Simplification of Tax Rules, July 2002
Simplify the Passive Foreign Investment Company (PFIC) Rules by Eliminating ... Simplification of the passive foreign investment company (PFIC) rules-a process ...
http://www.ici.org/statements/cmltr/02_treas_tax_s  ...
    Passive Foreign Investment Companies
... a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund ... To End Treatment as a Passive Foreign Investment Company (December 2005) ...
http://www.intltaxlaw.com/OUTBOUND/PFIC/frontpage.  ...

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