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pass-through entities

Example Sentences

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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

This popular provision, also known as the 199A deduction, allows owners of pass-through entities such as partnerships and sole proprietorships that report results on their owners’ returns to deduct up to 20% of business income.

From The Wall Street Journal • Dec. 12, 2025

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

Small businesses successfully stripped higher taxes on pass-through entities, while bigger firms succeeded in keeping the corporate rate at 21 percent.

From Washington Post • Aug. 5, 2022

Johnson complained the bills were more generous to publicly traded corporations than to so-called pass-through entities.

From Washington Times • Nov. 16, 2017

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