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I don't think this article is correct. In the United States legal and accounting industry at least, the term "flow through entity" is used to mean a legal entity that is not taxed as a separate entity and whose income, losses and other tax attributes flow through to the entity's owners and are attributed to the owners (usually in proportion to their ownership interest) regardless of whether income is distributed to the owners. So, for example, an S corporation's owners are attributed with and taxed based on the S corporation's income even if the S corporation does not distribute its income. 216.141.162.16221:43, 15 August 2007 (UTC)Peterden[reply]
Wiki Education Foundation-supported course assignment
This article was the subject of a Wiki Education Foundation-supported course assignment, between 23 August 2021 and 17 December 2021. Further details are available on the course page. Student editor(s): Spamidi.