Ind. Code § 6-3.1-26-7

Current through P.L. 171-2024

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

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.

IC 6-3.1-26-7

As added by P.L. 224-2003, SEC.197.