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128.03131 PASS-THROUGH ENTITY.
   "Pass-through entity" means a partnership, S corporation, limited liability company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code. Unless otherwise specified, for purposes of this chapter, the tax treatment for pass-throughs is the same as "association".
(Ord. 71-10. Passed 11-1-10.)