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pass-through entities

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As pass-through entities, these businesses aren’t taxed at the corporate level and distribute high yields in the 5% to 7% range.

From Barron's Jun. 5, 2026

But states including New York allow pass-through entities to pay tax at the entity level, which is fully deductible on federal tax returns.

From The Wall Street Journal Apr. 5, 2026

Trump’s network has included hundreds of businesses, pass-through entities — the income of which is reported on individual, not corporate, returns — foreign and domestic properties, contracts and complex business interests.

From Seattle Times Dec. 22, 2022

The lone IRS employee had to review a return that included over 400 pass-through entities, numerous schedules, foreign tax credits and millions in carried-over losses from previous years.

From Washington Post Dec. 21, 2022

The deduction is available to all entrepreneurs that incorporate their small businesses as pass-through entities.

From Washington Times Sep. 16, 2021

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