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Lehigh Preserve Institutional RepositoryRoughness Based Passive Control Of Transition To Galloping Of A Circular Cylinder Undergoing Vortex Induced Vibrations Swagat, Kumar 2018Find more at https://preserve.lib.lehigh.edu/
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On passive control refers to a set of regulations designed to monitor and manage the activities of passive foreign investment companies (PFICs) to ensure compliance with U.S. tax laws.
U.S. shareholders of passive foreign investment companies (PFICs) are required to file on passive control of, specifically those who are shareholders in a PFIC.
To fill out on passive control of, a taxpayer must complete the appropriate IRS forms (such as Form 8621) and provide detailed information regarding their investments in PFICs, including income and distributions from these entities.
The purpose of on passive control of is to ensure that U.S. taxpayers report their investments in foreign passive entities and to calculate any taxes due on income from those investments.
Information that must be reported includes the name of the PFIC, the tax year, the income received, distributions, and any gains or losses from sales or exchanges of PFIC stock.
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