"Pass Through Entity"

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

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Sec. 3. As used in this chapter, "pass through entity" means:

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

(2) a partnership;

(3) a limited liability company; or

(4) a limited liability partnership.

As added by P.L.193-2005, SEC.21.


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