passive income

passive income
эк., гос. фин. пассивный доход (полученный от инвестиций, в виде дивидендов, процентов по вкладам, некоторых видов гонораров и т. д., в отличие от доходов, полученных от участия человека в хозяйственной деятельности; доход от любых форм ведения бизнеса, в которых налогоплательщик практически не участвует)
unearned income, passive investment income

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passive loss passive income пассивные доходы (убытки): доходы или убытки от пассивной деятельности человека (без непосредственного личного участия).
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пассивный доход
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. Income from a passive activity. In other words, income from rentals or businesses in which you do not materially participate. . Small Business Taxes & Management 2 .

Англо-русский экономический словарь.

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Смотреть что такое "passive income" в других словарях:

  • Passive income — is a rent received on a regular basis, with little effort required to maintain it. It is advocated by some authors, especially by Robert Kiyosaki.Some examples of passive income are: * Repeated regular income, earned by a sales person, generated… …   Wikipedia

  • Passive Income — Earnings an individual derives from a rental property, limited partnership or other enterprise in which he or she is not actively involved. As with non passive income, passive income is usually taxable; however it is often treated differently by… …   Investment dictionary

  • 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 income generator — ( PIG) An investment that favors passive income, such as an income oriented real estate limited partnership. Bloomberg Financial Dictionary …   Financial and business terms

  • 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 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

  • 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

  • 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 Activity Loss Rules — A set of rules that prohibits using passive losses to offset earned or ordinary income. Passive activity loss rules prevent investors from using losses incurred from income producing activities in which they are not materially involved. Being… …   Investment dictionary

  • Income trust — An income trust is an investment trust that holds income producing assets. The term also designates a legal entity, capital structure and ownership vehicle for certain assets or businesses. Its shares or trust units are traded on securities… …   Wikipedia

  • Passive Loss — A loss incurred through a rental property, limited partnership, or other enterprise in which the individual is not actively involved. Passive losses can only be used to offset passive income, not wage or portfolio income …   Investment dictionary

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