Pass-through entity definition
Pass-through entity means a partnership not treated as an association taxable as a C corporation for federal income tax purposes, a limited liability company not treated as an association taxable as a C corporation for federal income tax purposes, an S corporation, or any other class of entity from which the income or profits of the entity are given pass-through treatment for federal income tax purposes. "Pass-through entity" does not include a trust, estate, grantor of a grantor trust, or disregarded entity.
Pass-through entity means a non-Federal Entity that provides a Subaward to a Subrecipient to carry out part of a Federal program.
Pass-through entity means a partnership, an S. corporation, or a disregarded entity.
Examples of Pass-through entity in a sentence
If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or intending to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, an Institutional representative shall complete and submit Standard Form-LLL, “Disclosure Form to Report Lobbying”, to the Pass-through Entity.
More Definitions of Pass-through entity
Pass-through entity. As defined in Section 5.1(b)
Pass-through entity means an entity that is exempt from
Pass-through entity means a partnership, grantor trust, or S corporation for Federal income tax purposes.
Pass-through entity means a partnership not treated as an association taxable as a C corporation for federal income tax purposes, a limited liability company not treated as an association taxable as a C corporation for federal income tax purposes, an S corporation, or any other class of entity from which the
Pass-through entity means a partnership, limited liability company, S corporation, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
Pass-through entity means a partnership, limited liability company, S- corporation, association, nominee trust, or any other entity, the tax attributes of which are passed through to the Participants in such entity.
Pass-through entity means any partnership, S corporation, limited liability company, limited liability partnership, limited partnership, or similar entity recognized by the laws of this state that is not taxed for federal purposes at the entity level, but instead passes to each partner, member, shareholder, or owner their proportionate share of income, deductions, gains, losses, credits, and any other similar attributes;