If an entity only has income from investments in other entities (i.e. all flow through income), is it required to file?  For example, ABC Partnership owns an interest in XYZ Partnership.  XYZ Partnership is a retail location that sells widgets in Oklahoma.  XYZ Partnership is clearly doing business in Oklahoma.  ABC Partnership is merely an investor in XYZ Partnership and has no other business activities.  Question – is ABC Partnership doing business in Oklahoma?

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