Nevada Revised Statutes 363D.065 – ‘Pass-through entity’ defined
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‘Pass-through entity’ means an entity that is disregarded as an entity for the purposes of federal income taxation or is treated as a partnership for the purposes of federal income taxation.
Terms Used In Nevada Revised Statutes 363D.065
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.