Flow-Through Entity definition

Flow-Through Entity means an entity that is treated as a partnership not taxable as a corporation, a grantor trust or a disregarded entity for U.S. federal income tax purposes or subject to treatment on a comparable basis for purposes of state, local or foreign tax law.

Flow-Through Entity has the meaning set forth in Section 3.4(c).

Flow-Through Entity means an entity treated for U.S. federal income tax purposes as a partnership, subchapter S corporation or grantor trust (or a disregarded entity the single owner of which is any of the foregoing), in each case as defined in the Code.

Examples of Flow-Through Entity in a sentence

• Parts 4-6: Apportionment Associated with Non-Unitary Flow-Through Entity Income.

• W-8 IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain US Branches for United States Tax Withholding For certain foreign persons including intermediary entities, partnerships, and US branches of foreign banks or insurance companies.

• Flow-Through Entity income from Column C of the applicable line of Form 4898 .................................................

• April 2014) Department of the Treasury Internal Revenue Service Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting a Section references are to the Internal Revenue Code.

• April 2014) Department of the Treasury Internal Revenue Service Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting Section references are to the Internal Revenue Code.

More Definitions of Flow-Through Entity

Flow-Through Entity means an entity that is treated as a partnership not taxable as a corporation, a grantor trust or a disregarded entity for United States federal income tax purposes or subject to treatment on a comparable basis for purposes of state, local or foreign tax law.

Flow-Through Entity has the meaning set forth in Section 3.3(D)(3) hereof.

Flow-Through Entity shall have the meaning provided in Section 5.7.

Flow-Through Entity any Person that is not treated as a separate tax paying entity for United States federal income tax purposes.

Flow-Through Entity means an entity that for the applicable tax year is treated as a subchapter S corporation under section 1362(a) of the internal revenue code, a general partnership, a trust, a limited partnership, a limited liability partnership, or a limited liability company, that for the tax year is not taxed as a corporation for federal income tax purposes. Flow-through entity does not include any entity disregarded under section 699.

Flow-Through Entity has the meaning specified in Section 2.6(e)(iii).

Flow-Through Entity means an entity that for the