EFBI

AcronymDefinition
EFBIEuro France Bâtiment Industriel (French construction company)
References in periodicals archive ?
We presented the case of a young male patient who initially presented swallowing difficulties (which haven't been remitted with PPI therapy) and afterwards dysphagia and EFBI. These general symptoms can be caused by many different disorders.
In fact, EoE often begins with esophageal perforation determined by EFBI [2,5].
In order to avoid these unpleasant events, it is important to consider EoE in every case of a young male patient who has swallowing complaints, dysphagia or EFBI. At the same time, we must keep in our mind other pathologies entities with similar symptoms: GERD, achalasia, Crohn's disease, connective tissue disorders, hypereosinophilic syndrome, pill esophagitis and infectious esophagitis.
Determining the EFBI eligible for averaging appears straightforward, but can be complex.
His EFBI is $200,000, all of which is ordinary income.
Z's taxable income is $80,000 ($60,000-$50,000 + $ 70,000); his EFBI is also $80,000.
Her EFBI is $70,000 ($110,000-$40,000), all of which is ordinary income.
(a) Add one-third of EFBI to taxable income for that year.
Specifically, when a base year is a short tax year, EFBI is allocated to that year after taxable income for that year has been annualized.