pass-thru entity

(D)The term “pass-thru entity” means any partnership, S corporation, trust, or other pass-thru entity. (c)For special rules limiting the application of this section to original issue discount in the case of nongovernmental obligations, see section 1283(c).


26 USC § 1281(b)(2)(D)

Scoping language

None: Default is title Scope
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