### Question
How does the law define entity?


### Answer
Under *26 U.S.C. § 269B*, **entity** is defined as:

> any corporation, partnership, trust, association, estate, or other form of carrying on a business or activity

#### Citation:
  - *26 U.S.C. § 269B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

