Which of the following flow-through entities is NOT generally associated with abusive tax schemes?

The correct answer identifies Qualified Intermediaries as the entity not generally associated with abusive tax schemes. Qualified Intermediaries are recognized and regulated entities that facilitate cross-border transactions while adhering to tax compliance rules and obligations set forth by the Internal Revenue Service (IRS). Their primary role is to help ensure that withholding tax is correctly applied to payments made to foreign investors in U.S. securities.

In contrast, the other choices—International Business Companies, Foreign Trusts, and Foreign Partnerships—are often scrutinized due to their potential misuse in tax avoidance strategies. These entities can sometimes be set up in a way that exploits international tax laws or takes advantage of loopholes, leading to tax evasion or manipulation. The particular characteristics and flexibility of these entities may make them appealing to those looking to engage in abusive tax practices.

By defining the role and compliance nature of Qualified Intermediaries, we can see why they are not typically associated with abusive tax schemes compared to the other options listed.