NRS 363C.065: “Pass-through entity” defined.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 363C - COMMERCE TAX
- GENERAL PROVISIONS
“Pass-through entity” means an entity that is disregarded as an entity for the purposes of federal income taxation or is treated as a partnership for the purposes of federal income taxation.
Collected 2026-09-03T05:51:37Z. Source file · JSON