### Question
How does ASSESSMENT define pass-thru partner?


### Answer
Under *26 U.S.C. § 6231*, **pass-thru partner** is defined as:

> a partnership, estate, trust, S corporation, nominee, or other similar person through whom other persons hold an interest in the partnership with respect to which proceedings under this subchapter are conducted

#### Citation:
  - *26 U.S.C. § 6231*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter C-Tax Treatment of Partnership Items**

