"FDAP" meaning in English

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  "lang_code": "en",
  "pos": "noun",
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          "extra": "a variety of income in US taxation",
          "word": "fixed"
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        {
          "extra": "a variety of income in US taxation",
          "word": "determinable"
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        {
          "extra": "a variety of income in US taxation",
          "word": "annual"
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          "extra": "a variety of income in US taxation",
          "word": "or periodical"
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          "name": "Taxation",
          "orig": "en:Taxation",
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              701
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          "ref": "2025 May 2, “The One, Big, Beautiful Bill”, in United States House Committee on Ways & Means, page 32:",
          "text": "An entity which during the taxable year—a specified foreign entity has the direct or indirect authority to appoint a covered officer, a single foreign entity owns at least 10 percent of such entity, one or more specified foreign entities own in the aggregate at least 25 percent of such entity, at least 25 percent of the debt of such entity is held in the aggregate by one or more specified foreign entities, the entity knowingly makes FDAP payments to a specified foreign entity an amount equal to 10 percent of the annual gross receipts of the entity for the previous taxable year, or makes aggregate FDAP payments to one or more specified foreign entities of at least 25 percent of the annual FDAP payments of the entity for such previous tax year.",
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      "glosses": [
        "Acronym of fixed, determinable, annual, or periodical, a variety of income in US taxation."
      ],
      "id": "en-FDAP-en-noun-PSs6JU~O",
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        "(taxation) Acronym of fixed, determinable, annual, or periodical, a variety of income in US taxation."
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    {
      "ipa": "/fəˈdæp/",
      "tags": [
        "US"
      ]
    }
  ],
  "word": "FDAP"
}

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  "lang_code": "en",
  "pos": "noun",
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          "extra": "a variety of income in US taxation",
          "word": "fixed"
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          "extra": "a variety of income in US taxation",
          "word": "determinable"
        },
        {
          "extra": "a variety of income in US taxation",
          "word": "annual"
        },
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          "extra": "a variety of income in US taxation",
          "word": "or periodical"
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        "en:Taxation"
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              441
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              604,
              608
            ],
            [
              697,
              701
            ]
          ],
          "ref": "2025 May 2, “The One, Big, Beautiful Bill”, in United States House Committee on Ways & Means, page 32:",
          "text": "An entity which during the taxable year—a specified foreign entity has the direct or indirect authority to appoint a covered officer, a single foreign entity owns at least 10 percent of such entity, one or more specified foreign entities own in the aggregate at least 25 percent of such entity, at least 25 percent of the debt of such entity is held in the aggregate by one or more specified foreign entities, the entity knowingly makes FDAP payments to a specified foreign entity an amount equal to 10 percent of the annual gross receipts of the entity for the previous taxable year, or makes aggregate FDAP payments to one or more specified foreign entities of at least 25 percent of the annual FDAP payments of the entity for such previous tax year.",
          "type": "quote"
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      ],
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        "Acronym of fixed, determinable, annual, or periodical, a variety of income in US taxation."
      ],
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          "taxation",
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        "(taxation) Acronym of fixed, determinable, annual, or periodical, a variety of income in US taxation."
      ],
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