pass-thru entity — Law Dictionary

26 U.S.C. § 1 — in this section (3 versions over time)

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 U.S.C. § 1202 — for purposes of this section (10 versions over time)

For purposes of this subsection, the term “pass-thru entity” means—

(A) any partnership,

(B) any S corporation,

(C) any regulated investment company, and

(D) any common trust fund.

26 U.S.C. § 1260 — for purposes of this section (5 versions over time)

For purposes of paragraph (1), 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) a trust,

(F) a common trust fund,

(G) a passive foreign investment company (as defined in section 1297 without regard to subsection (d) thereof), and

(H) a REMIC.

For purposes of this section—

26 U.S.C. § 1281 — for purposes of this title

The term “pass-thru entity” means any partnership, S corporation, trust, or other pass-thru entity.

26 U.S.C. § 267 — for purposes of this section

For purposes of this section, the term “pass-thru entity” means—

(A) a partnership, and

(B) an S corporation.

26 U.S.C. § 460 — in this section

The term “pass-thru entity” means any—

(I) partnership,

(II) S corporation, or

(III) trust.

26 U.S.C. § 860E — for purposes of this section (8 versions over time)

For purposes of this paragraph, the term “pass-thru entity” means—

(i) any regulated investment company, real estate investment trust, or common trust fund,

(ii) any partnership, trust, or estate, and

(iii) any organization to which part I of subchapter T applies.