See Also: Conduit theory(finance)
Conduit theory(money)
conduit(medicine)
conduit(2)(dictionary)
conduit(dictionary)
conduit(1)(dictionary)
ileal conduit(medicine)
apical-aortic conduit(medicine)
Real Estate Mortgage Investment Conduit (REMIC)(money)
Real Estate Mortgage Investment Conduit (REMIC)(finance)

Conduit theory (finance)


A theory that because investment companies are merely conduits for capital gains, dividends, and interest, which are in fact passed through to shareholders, the investment company should not be taxed at the corporate level.