Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-3.1-18-4

"Pass through entity"

Official textiga.in.govlast amended

Sec. 4. As used in this chapter, "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 limited liability company; or

# (4)

a limited liability partnership.
As added by P.L.15-1997, SEC.2.

Amendment history

As added by P.L.15-1997, SEC.2.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-3.1-17.1-10 · Carryover of unused credit amount
  2. 6-3.1-17.1-11 · Credit assignment
  3. 6-3.1-17.1-12 · Annual aggregate credit limit
  4. 6-3.1-17.1-13 · Credit included in calculation of aggregate tax credits…
  5. 6-3.1-17.1-14 · Adoption of rules
  6. 6-3.1-17.1-15 · Expiration of chapter
  7. 6-3.1-18-0.3 · "Authority"
  8. 6-3.1-18-0.5 · "Business firm"
  9. 6-3.1-18-0.7 · "Community based organization"
  10. 6-3.1-18-1 · "Community development corporation"
  11. 6-3.1-18-2 · "Fund"
  12. 6-3.1-18-3 · "Individual development account"
  13. 6-3.1-18-4 · "Pass through entity"
  14. 6-3.1-18-4.3 · "Person"
  15. 6-3.1-18-4.5 · "Qualified contribution"
  16. 6-3.1-18-5 · "State tax liability"
  17. 6-3.1-18-6 · Credit; amount; calculation; application
  18. 6-3.1-18-7 · Application of tax credit to pass through entities;…
  19. 6-3.1-18-8 · Credit supplement; other credits
  20. 6-3.1-18-9 · Documentation for credit; form; contents; notification of…
  21. 6-3.1-18-10 · Amount of tax credits allowed
  22. 6-3.1-18-11 · Tax credit available only in year paid
  23. 6-3.1-19-1 · "State and local tax liability"
  24. 6-3.1-19-1.5 · "Pass through entity"
  25. 6-3.1-19-2 · "Qualified investment"
Full table of contents →