pass-thru entity
Defined in 7 places of the United States Code.
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.
Source
- 201326 U.S.C. § 1260Internal Revenue Code · Gains from constructive ownership transactions · for purposes of this section
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—
Source
- 2007–present26 U.S.C. § 1260Internal Revenue Code · Gains from constructive ownership transactions · for purposes of this section
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 (e) thereof),1
(H) a REMIC.
For purposes of this section—
Source
- 2005–200726 U.S.C. § 1260Internal Revenue Code · Gains from constructive ownership transactions · for purposes of this section
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 (e) thereof),
(H) a foreign personal holding company,
(I) a foreign investment company (as defined in section 1246(b)), and
(J) a REMIC.
For purposes of this section—
Source
- 1999–200526 U.S.C. § 1260Internal Revenue Code · Gains from constructive ownership transactions · for purposes of this section
For purposes of subparagraph (B), the term “pass-thru entity” means—
(i) a regulated investment company,
(ii) a real estate investment trust,
(iii) an S corporation,
(iv) a partnership,
(v) an estate or trust, and
(vi) a common trust fund.
Source
- 1997–199826 U.S.C. § 1Internal Revenue Code · Tax imposed · in this section
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.
Source
- 2013–present26 U.S.C. § 860EInternal Revenue Code · Treatment of income in excess of daily accruals on residual interests · for purposes of this section
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.
Except as provided in regulations, a person holding an interest in a pass-thru entity as a nominee for another person shall, with respect to such interest, be treated as a pass-thru entity.
Source
- 1994–202326 U.S.C. § 860EInternal Revenue Code · Treatment of income in excess of daily accruals on residual interests · for purposes of this section
For purposes of this section, the term “pass-thru entity” means—
(A) a partnership, and
(B) an S corporation.
Source
- 1994–present26 U.S.C. § 267Internal Revenue Code · Losses, expenses, and interest with respect to transactions between related taxpayers · for purposes of this section
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).
Source
- 2005–present26 U.S.C. § 1Internal Revenue Code · Tax imposed · in this section
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;
(G) a foreign investment company which is described in section 1246(b)(1) and for which an election is in effect under section 1247; and
(H) a qualified electing fund (as defined in section 1295).
Source
- 1998–200526 U.S.C. § 1Internal Revenue Code · Tax imposed · in this section
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.
Source
- 2013–present26 U.S.C. § 1202Internal Revenue Code · Partial exclusion for gain from certain small business stock · for purposes of this section
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.
For purposes of this section—
Source
- 1994–202526 U.S.C. § 1202Internal Revenue Code · Partial exclusion for gain from certain small business stock · for purposes of this section
The term “pass-thru entity” means any—
(I) partnership,
(II) S corporation, or
(III) trust.
Source
- 1994–present26 U.S.C. § 460Internal Revenue Code · Special rules for long-term contracts · in this section
The term “pass-thru entity” means any partnership, S corporation, trust, or other pass-thru entity.
Source
- 1994–present26 U.S.C. § 1281Internal Revenue Code · Current inclusion in income of discount on certain short-term obligations · for purposes of this title