Indiana Code — Title 6 (Taxation)
IC 6-3-1-35
"Pass through entity"
Official textiga.in.govlast amended
Sec. 35. As used in this article, "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 trust;
# (4)
an estate;
# (5)
a limited liability company; or
# (6)
a limited liability partnership.
As added by P.L.182-2009(ss), SEC.190. Amended by P.L.159-2021, SEC.10.
Amendment history
As added by P.L.182-2009(ss), SEC.190. Amended by P.L.159-2021, SEC.10.
Source: view the official text
Nearby sections (25 sections)
- 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"
- 6-3-1-31 · "Victim of the September 11 terrorist attack"
- 6-3-1-32 · "September 11 terrorist attack settlement payment"
- 6-3-1-33 · "Bonus depreciation"
- 6-3-1-34 · "Qualified military income"
- 6-3-1-34.5 · "Captive real estate investment trust"
- 6-3-1-35 · "Pass through entity"
- 6-3-1-36 · "Eligible community foundation"
- 6-3-1-37 · "Telecommunication services"
- 6-3-1-38 · "Broadcast services"
- 6-3-1-39 · "Preliminary federal net operating loss"
- 6-3-1-40 · "Separately stated net operating loss"
- 6-3-1-41 · "Investment partnership"
- 6-3-1-42 · "Qualifying investment securities"
- 6-3-1-43 · "Qualifying investment partnership income"
- 6-3-2-0.3 · Intent of general assembly adding section 2.3 of this…
- 6-3-2-1 · Imposition of tax; tax rate; calculation and certification of
- 6-3-2-1.5 · Expired
- 6-3-2-1.7 · Election for certain corporations; qualified distribution…