FDAP

AcronymDefinition
FDAPFederation of Drug and Alcohol Professionals (London, England, UK)
FDAPFirst District Appellate Project (San Francisco, CA)
FDAPFixed, Determinable, Annual, Periodical (Income)
FDAPFlight Data Analysis Program
FDAPFisheries Development Action Plan (Cambodia)
FDAPFluorescence Decay after Photoactivation
FDAPFatigue Damage Accumulation Prediction
References in periodicals archive ?
24) If the income is deemed to be FDAP (and was held for at least one year), then the gain will be subject to the preferential long-term capital gains rate.
If a non-US entity does not, directly or indirectly, invest in any US securities, receive any FDAP income, or receive any bank deposit interest from foreign branches of US banks, then it will not be subject to FATCA withholding.
Foreign investors can elect out of FDAP into the ECI regime and so only pay tax on the income after expenses.
FDAP is shorthand for interest, dividends, rents, wages, or other income (but not capital gains) earned by nonresident aliens and foreign corporations from U.
The definition of FDAP income upon which the 30% tax is imposed specifically includes annuities in Code [section] 871(a)(1)(A).
Though not specifically designated by the Code as FDAP income, the applicable regulations make clear that FDAP income includes income from royalties.
FDAP income is taxable on its gross amount, with the tax being extracted by withholding at its source |Sec.
source FDAP income, ECI, and gains on dispositions of U.
He was supportive of the FDAP when I was elected president in the mid-'80s, and he produced beautiful artworks.
source FDAP payments, including a specific breakout (by reason for exemption) of income not subject to FATCA withholding.
133) Net capital gains are not taxable unless they are FDAP income.