### Question
How is the term entity defined?


### Answer
The term **entity** is defined in *26 U.S.C. § 302* as the following:

> a partnership, estate, trust, or corporation

#### Citation:
  - *26 U.S.C. § 302*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter C-Corporate Distributions and Adjustments > PART I-DISTRIBUTIONS BY CORPORATIONS > Subpart A-Effects on Recipients**

