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Talk:Flow-through entity

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This is an old revision of this page, as edited by Robofish (talk | contribs) at 23:47, 16 March 2018 (Assessment: +Business (Start/Low); +Taxation (Start/Low) (Rater)). The present address (URL) is a permanent link to this revision, which may differ significantly from the current revision.

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. 216.141.162.162 21:43, 15 August 2007 (UTC)Peterden[reply]

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