From Middle French clavicule, from Latin clÄvÄ«cula, diminutive of clÄvis (âkeyâ). clavicle (plural clavicles) The collarbone; the prominent bone at the top of the chest between the shoulder and the neck connecting the shoulder and the breastbone. (bone): collarbone, collar bone, collar-bone.
The natural and. artificial person. A natural person is a fictitious (defined by. the law) legal entity that represents a man and an artificial person. is a fictitious (defined by the law) legal entity that represents an. aggregate of men.
Disregarded Entity A disregarded entity, also called a pass-through entity, is one that is distinct from its owner for some purposes, but not when it comes to taxes. Sole proprietorships and partnerships, for example, are disregarded entities because the owners of these corporations report the business's income on their personal tax returns.