applicable entity

(4) Definitions For purposes of this subsection— (A) Reported item The term “reported item” means any item for which information is required to be furnished under subsection (a). (B) Applicable entity The term “applicable entity” means the estate or trust of which the taxpayer is the beneficiary.


26 USC § 6034A(c)(4)

Scoping language

For purposes of this subsection
Is this correct? or