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  10. Part 14 - Pass-Through Entities and Pass-Throug...


Part 14 - Pass-Through Entities and Pass-Through Entity Taxpayers Act


  • Section 1401 - Title.
  • Section 1402 - Definitions.
  • Section 1403 - Income tax treatment of a pass-through entity -- Returns -- Classification same as under Internal Revenue Code.
  • Section 1403.1 - Income tax treatment of a pass-through entity taxpayer -- Return filing requirements.
  • Section 1403.2 - Pass-through entity payment or withholding of tax on behalf of a pass-through entity taxpayer -- Exceptions to payment or withholding requirement -- Procedures and requirements -- Failure to pay or withhold a tax on behalf of a pass-through entity taxpayer.
  • Section 1403.3 - Refund of amounts paid or withheld for a pass-through entity.
  • Section 1404 - Character of an item of income, gain, loss, deduction, or credit.
  • Section 1404.5 - Resident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity.
  • Section 1405 - Nonresident pass-through entity taxpayer's share of an addition, subtraction, or adjustment that relates to an item of income, gain, loss, deduction, or credit of a pass-through entity -- In determining source of nonresident pass-through entity taxpayer's income certain provisions of pass-through entity agreement may not be considered -- Rulemaking authority.
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