"Pass Through Entity"

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Tax Liability Credits
  5. Economic Development for a Growing Economy Tax Credit
  6. "Pass Through Entity"

Checkout our iOS App for a better way to browser and research.

Sec. 7. As used in this chapter, "pass through entity" means a:

(1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);

(2) partnership;

(3) trust;

(4) limited liability company; or

(5) limited liability partnership.

As added by P.L.41-1994, SEC.1. Amended by P.L.81-2004, SEC.13.


Download our app to see the most-to-date content.