Indiana Code — Title 6 (Taxation)
IC 6-3-1-19
"Partnership" and "partner"
Official textiga.in.govlast amended
Sec. 19.
# (a)
The term "partnership" means an entity subject to the requirements of
Subchapter K of the Internal Revenue Code.
# (b)
The term "partner" means a member of a partnership.
Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6. As amended by P.L.2-1988,
SEC.6; P.L.8-1993, SEC.83; P.L.1-1994, SEC.27; P.L.159-2021, SEC.9.
Amendment history
Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6. As amended by P.L.2-1988, SEC.6; P.L.8-1993, SEC.83; P.L.1-1994, SEC.27; P.L.159-2021, SEC.9.
Source: view the official text
Nearby sections (25 sections)
- 6-3-1-7 · "Fiduciary"
- 6-3-1-8 · "Gross income"
- 6-3-1-9 · "Individual"
- 6-3-1-10 · "Corporation"
- 6-3-1-11 · "Internal Revenue Code"
- 6-3-1-12 · "Resident"
- 6-3-1-13 · "Nonresident"
- 6-3-1-14 · "Person"
- 6-3-1-15 · "Taxpayer"
- 6-3-1-16 · "Taxable year"
- 6-3-1-17 · Repealed
- 6-3-1-18 · Repealed
- 6-3-1-19 · "Partnership" and "partner"
- 6-3-1-19.5 · Repealed
- 6-3-1-20 · "Business income"
- 6-3-1-21 · "Nonbusiness income"
- 6-3-1-22 · "Commercial domicile"
- 6-3-1-23 · "Compensation"
- 6-3-1-24 · "Sales"
- 6-3-1-25 · "State"
- 6-3-1-26 · "Foreign corporation"
- 6-3-1-27 · "United States"
- 6-3-1-28 · "Combined income tax return"
- 6-3-1-29 · "Eligible individual"
- 6-3-1-30 · "Holocaust victim's settlement payment"