☩ SOTERIAN GLOSSARY ☩

Living Language Lexicon of the Soteria Covenant

Pass-Through Entity

A business entity (such as a partnership, S corporation, or LLC) that does not pay income tax at the entity level but instead passes income, deductions, and credits through to its owners for reporting on their individual returns.

Etymology: English compound · Category: Tax Law · Source: IRC Subchapter K (partnerships); Subchapter S (S corporations)
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