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Indiana Code — Title 6 (Taxation)

IC 6-3.1-26-7

"Pass through entity"

Official textiga.in.govlast amended

Sec. 7. 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.
As added by P.L.224-2003, SEC.197.

Amendment history

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

Source: view the official text

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Nearby sections (25 sections)
  1. 6-3.1-24-14 · Tax credit not considered a security; issuance or…
  2. 6-3.1-24-15 · Maximum annual statewide allowance for credits
  3. 6-3.1-26-0.3 · Legalization of actions taken by Indiana economic
  4. 6-3.1-26-1 · Repealed
  5. 6-3.1-26-2 · Repealed
  6. 6-3.1-26-2.5 · "Corporation"
  7. 6-3.1-26-3 · Repealed
  8. 6-3.1-26-3.1 · "Digital manufacturing equipment"
  9. 6-3.1-26-4 · Repealed
  10. 6-3.1-26-5 · "Highly compensated employee"
  11. 6-3.1-26-5.5 · "Motion picture or audio production"
  12. 6-3.1-26-6 · "New employee"
  13. 6-3.1-26-7 · "Pass through entity"
  14. 6-3.1-26-8 · "Qualified investment"
  15. 6-3.1-26-8.5 · "Logistics investment"
  16. 6-3.1-26-9 · "State tax liability"
  17. 6-3.1-26-10 · Repealed
  18. 6-3.1-26-11 · "Taxpayer"
  19. 6-3.1-26-12 · Purpose of credit
  20. 6-3.1-26-13 · Entitlement to credit
  21. 6-3.1-26-14 · Amount of credit
  22. 6-3.1-26-15 · Carry forward of credit; acceleration of certain credits
  23. 6-3.1-26-16 · Shareholder or partner entitled to credit; acceleration of
  24. 6-3.1-26-17 · Application
  25. 6-3.1-26-18 · Agreement for credit; conditions
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