"Pass Through Entity"

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Tax Liability Credits
  5. Hoosier Business Investment Tax Credit
  6. "Pass Through Entity"

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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.224-2003, SEC.197.


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