RFIH

AcronymDefinition
RFIHrelated foreign interest holder
RFIHRadio Frequency Induction Heating
RFIHresistance furnace incremental heating
RFIHRussian Fund of Investigations in Humanity
RFIHReferenceless Focused-Image Holography (laser detection and ranging of distant objects)
References in periodicals archive ?
The new recharacterization rule applies, because (1) U is a related domestic entity that makes a dividend payment to D, (2) F is an RFIH that receives a deductible payment and (3) all the other requirements are met.
* Made to an unrelated party (e.g., a bank that has made a loan to the DRH, and an RFIH has provided a guarantee);
* Made to another related company (e.g., sister company) whose income and losses are not available to offset those of the RFIH, under the RFIH's jurisdiction; or
1.894-1(d)(2)(ii)(C)(1), a payment made to a foreign person who is related to the DRH, but is neither an RFIH nor a person whose losses and income can offset those of the RFIH (e.g., an unconsolidated foreign sister corporation), is deemed made to the RFIH if it meets two conditions: the payment is (1) deductible by the DRH and (2) connected with one or more transactions, the effect of which is to avoid the recharacterization rule.
1.894-1 (d)(2)(ii)(C)(2), a deductible payment made to an unrelated person may be treated as a dividend paid to an RFIH when the payment is part of a back-to-back financing arrangement, as defined in the conduit-financing regulations.