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Definition of 'Flow-Through Entity'
A legal business entity that passes income on to the owners and/or investors. Flow-through entities are a common device used to limit taxation by avoiding double taxation. Only the investors/owners are taxed on revenues, not the entity itself.
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Investopedia explains 'Flow-Through Entity'
Also known as pass-through entities, flow-through entities are commonly grouped into limited, general and limited liability partnerships, along with income trusts and limited liability companies. Although flow-throughs are considered non-entities for tax purposes, U.S. law still requires flow-through entities to file an annual K-1 statement.
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Search results for 'Flow-Through Entity'
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http://www.investopedia.com/exam-guide/series-65/analyzing-client-profile/client-type.asp
... types: Which business entity would provide a flow-through of business income or losses as well as limited liability to the owners? ...
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http://www.investopedia.com/exam-guide/series-66/analyzing-financial-profile/client-type.asp
... types: Which business entity would provide a flow-through of business income or losses as well as limited liability to the owners? ...
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http://www.investopedia.com/articles/pf/08/incorporate-business.asp
... to the owners and employees is that only the corporate entity is held ... Liability Insurance.). In most situations, the LLC's business profits flow through to the ...
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http://www.investopedia.com/university/hedge-fund/structures.asp
... is very similar to a subchapter S corporation in that it is a flow-through tax entity and investors are limited in liability to the amount of their investment. ...
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http://www.investopedia.com/exam-guide/series-7/packaged-securities/default.asp
... are organized as limited liability corporations (LLC) with similar flow-through benefits. ... of interest rate and credit derivatives in a separate entity that a ...
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