Indiana Code — Title 6 (Taxation)
IC 6-3.1-19-1.5
"Pass through entity"
Official textiga.in.govlast amended
Sec. 1.5. 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.224-2003, SEC.194.
Amendment history
As added by P.L.224-2003, SEC.194.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-18-3 · "Individual development account"
- 6-3.1-18-4 · "Pass through entity"
- 6-3.1-18-4.3 · "Person"
- 6-3.1-18-4.5 · "Qualified contribution"
- 6-3.1-18-5 · "State tax liability"
- 6-3.1-18-6 · Credit; amount; calculation; application
- 6-3.1-18-7 · Application of tax credit to pass through entities;…
- 6-3.1-18-8 · Credit supplement; other credits
- 6-3.1-18-9 · Documentation for credit; form; contents; notification of…
- 6-3.1-18-10 · Amount of tax credits allowed
- 6-3.1-18-11 · Tax credit available only in year paid
- 6-3.1-19-1 · "State and local tax liability"
- 6-3.1-19-1.5 · "Pass through entity"
- 6-3.1-19-2 · "Qualified investment"
- 6-3.1-19-2.5 · "Taxpayer"
- 6-3.1-19-3 · Entitlement to credit; amount; assignment
- 6-3.1-19-4 · Credit carryover; carryback or refund unavailable
- 6-3.1-19-5 · Ineligibility for credit to extent of reduction or…
- 6-3.1-19-5.5 · Repealed
- 6-3.1-19-6 · Method of claiming credit; submission of information
- 6-3.1-19-7 · Credit subject to annual aggregate credit limit
- 6-3.1-20-1 · "Indiana income"
- 6-3.1-20-2 · "Homestead"
- 6-3.1-20-3 · "State income tax liability"
- 6-3.1-20-4 · Entitlement to credit