Pass-Through Entity
Barron's Business Dictionary:
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Pass-Through Entity
Nontaxable entity such as a partnership, limited partnership, s corporation, simple trust, estate, regulated investment company, or real estate investment trust (reit) or limited liability company . Generally, the income or expense is passed to the underlying owner and retains its character as, for example, ORDINARY INCOME, CAPITAL GAIN, or charitable contribution .
| Pass-Through Certificate, Pascal, Party Line | |
| Pass-Through Security, Pass-Throughs, Passbook |
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Barron's Business Dictionary
Dictionary of Business Terms. Copyright © 2007 by Barron's Educational Series, Inc. All rights reserved.
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