A foreign corporation is a PFIC if at least 50 percent of its assets produce passive income or are held for the production of passive income. 1 The passive asset test is calculated by determining the ...

A foreign corporation is a PFIC if 75 percent or more of its gross income for a taxable year is passive income. 1 Passive income generally includes any income of a kind that would constitute Foreign ...

Saelig Company, Inc. unveiled its PicoConnect™ 900 Series Microwave/Gigabit Passive Test Probes that provides cost-effective testing of broadband signals or data streams up to 9 GHz or 18 Gb/s, ...

Passive day cooling is a promising technology for the sustainable reduction of energy consumption. Researchers have now created a test system with which the materials used for passive cooling can be ...