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searching for Flow-through entity 2 found (13 total)

Tax basis (921 words) [view diff] exact match in snippet view article find links to article

computations. Tax basis of a member's interest in a partnership and other flow-through entity is generally increased by the members share of income and reduced

C corporation (617 words) [view diff] exact match in snippet view article find links to article

the corporation elects the option to treat the corporation as a flow-through entity known as an S corporation. An S corporation is not subject to income