{
  "id": "RL31538",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL31538",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc822561/",
      "id": "RL31538_2002Aug20",
      "date": "2002-08-20",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Passthrough Organizations Not Taxed As Corporations",
      "summary": "This report describes the various forms of tax conduit organizations found in the Internal Revenue Code (IRC), or the  Internal Revenue Services (IRS) regulations and discusses how the form of organization affects the tax situation of the owners. It is organized according to the major types of conduit organization.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20020820_RL31538_9679bf67d48ccc892a6e058ed6e5df2c46ef6d8f.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20020820_RL31538_9679bf67d48ccc892a6e058ed6e5df2c46ef6d8f.html",
          "source": "pymupdf"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax policy",
          "name": "Tax policy"
        },
        {
          "source": "LIV",
          "id": "Tax deductions",
          "name": "Tax deductions"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}