pass-thru entity

(10)For purposes of this subsection, the term “pass-thru entity” means— (A)a regulated investment company; (B)a real estate investment trust; (C)an S corporation; (D)a partnership; (E)an estate or trust; (F)a common trust fund; and (G)a qualified electing fund (as defined in).

Source

26 USC § 1(h)(10)


Scoping language

None: Default is title Scope
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