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pass-through entity

[ pas-throo en-ti-tee ]

noun

, plural pass-through en·ti·ties.
  1. a business for which revenue is taxed as the personal income of the owner or owners rather than through corporate tax. : PTE


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Word History and Origins

Origin of pass-through entity1

First recorded in 1970–75, referring to income that “flows through” to owners or investors
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Example Sentences

Southern Coal and Justice guaranteed the payment and performance obligations of Bluestone, a pass-through entity with no assets.

Southern Coal and Justice guaranteed the payment and performance obligations of Bluestone, a pass-through entity with no assets.

Southern Coal and Justice guaranteed the payment and performance obligations of Bluestone, a pass-through entity with no assets.

Even better for businesses and other filers who pay estimated or interim taxes, quarterly payroll taxes and excise taxes, or pass-through entity elective taxes — all such payments due before October have been postponed as well.

To that end, Oberndorf's primary pass-through entity is Neighbors for a Better San Francisco, a super PAC responsible for putting up roughly two-thirds of the money dedicated to ousting Boudin.

From Salon

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pass-throughpass through one's mind