RPE

(iv) Relevant Passthrough Entity (RPE) is defined in 1.199A-1(a)(9). (v) Qualified payment is defined in 1.199A-8(d)(2)(ii). (vi) Specified Cooperative is defined in 1.199A-8(a)(2) and is a subset of Cooperatives defined in 1.199A-7(a)(1).

Source

26 CFR § 1.199A-7

Scoping language

None