“Pass-through entity” defined.

Nev. Rev. Stat. § 363D.065
in effect
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“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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-363D.htmlFetched: 10/4/2026

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