pass-thru entity

(10) Pass-thru entity defined 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 section 1295 ).


26 USC § 1(h)(10)

Scoping language

For purposes of this subsection
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