6-3.1-26-7. "Pass through entity"

IN Code § 6-3.1-26-7 (2019) (N/A)
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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.