6-5.5-1-19. "Partnership"

IN Code § 6-5.5-1-19 (2019) (N/A)
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Sec. 19. "Partnership" means an association of two (2) or more entities formed to conduct a business, including but not limited to;

(1) a limited partnership, a syndicate, a group, a pool, a joint venture, or an incorporated association; or

(2) a similar entity if the income for federal income tax purposes is taxed to the equity participants in that business, however characterized.

As added by P.L.21-1990, SEC.20.