6-3.1-24-1. "Pass through entity" defined

IN Code § 6-3.1-24-1 (2019) (N/A)
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Sec. 1. 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.192-2002(ss), SEC.119.