aggregate   concept.Tax.   An   approach   to   taxing   business   organizations   whereby   an

organization  is  viewed  as  a  collection  of  its  individual  owners,  not  as  a  separate  taxable  entity.

[Cases: Internal Revenue    3879; Taxation    1015. C.J.S. Internal Revenue §§ 17–18; Taxation §

1707.] [Blacks Law 8th]