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Is there a difference between a “pass-through entity” as referenced on Part II, line 11, and a “flow-through entity” as referenced on Part II, lines 23a through 23d?

April 26, 2017ii line referenced

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Is there a difference between a “pass-through entity” as referenced on Part II, line 11, and a “flow-through entity” as referenced on Part II, lines 23a through 23d?

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No, a “pass-through entity” and a “flow-through entity” reference the same type of entity. The draft 2005 Schedule M-3 and Instructions fix this inconsistency and refer to this type of entity as a “pass-through entity”.