passive income
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1297 — for purposes of this section
Except as provided in paragraph (2), the term “passive income” means any income which is of a kind which would be foreign personal holding company income as defined in section 954(c).
26 U.S.C. § 904 — in this section
Except as otherwise provided in this subparagraph, the term “passive income” means any income received or accrued by any person which is of a kind which would be foreign personal holding company income (as defined in section 954(c)).
26 U.S.C. § 904 — in this section (5 versions over time)
Except as provided in clause (iii), subparagraph (E)(ii), or paragraph (3)(H), the term “passive income” includes any amount includible in gross income under section 1293 (relating to certain passive foreign investment companies).