qualified pass-through entity
Defined in 1 dictionary — U.S. Code
United States Code
7 U.S.C. § 1308 — in this section
The term “qualified pass-through entity” means—
(A) a partnership (within the meaning of subchapter K of chapter 1 of the Internal Revenue Code of 1986 [26 U.S.C. 701 et seq.]);
(B) an S corporation (as defined in section 1361 of that Code);
(C) a limited liability company that does not affirmatively elect to be treated as a corporation; and
(D) a joint venture or general partnership.