Could I have a statement, please? <a href=" http://www.moldotrans.ro/drive-test/#disc ">how much does benicar cost</a> Curious that corporate-owned foreign holdings are tax deferred when individual foreign holdings risk being subject (though avoidable enough with tax planning) to the Passive Foreign Investment Company tax&#8211; a retrospective taxation of unrealized capital gains (an interest charge for each year of ownership is added to capital gains tax) at ordinary income tax rates, with no step up basis for heirs. Heck, it&#8217;d be worthwhile to replace the corporate income tax by taxing all capital gains like this.