Indiana Code — Title 6 (Taxation)
IC 6-3.1-29-9
"Pass through entity"
Official textiga.in.govlast amended
Sec. 9. 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;
# (4)
a limited liability partnership;
# (5)
a corporation organized under IC 8-1-13; or
# (6)
a corporation organized under IC 23-17-1 that is an electric cooperative and that has
at least one (1) member that is a corporation organized under IC 8-1-13.
As added by P.L.191-2005, SEC.15.
Amendment history
As added by P.L.191-2005, SEC.15.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-26-26 · Repealed
- 6-3.1-26-27 · Credit subject to annual aggregate credit limit
- 6-3.1-29-0.1 · Application of chapter; severability
- 6-3.1-29-1 · Legislative intent; use of women and minority businesses as
- 6-3.1-29-2 · "Commission"
- 6-3.1-29-3 · "Corporation"
- 6-3.1-29-4 · "Department"
- 6-3.1-29-4.5 · "Fluidized bed combustion technology"
- 6-3.1-29-5 · "Indiana coal"
- 6-3.1-29-6 · "Integrated coal gasification powerplant"
- 6-3.1-29-7 · "Minority"
- 6-3.1-29-8 · "Minority business enterprise"
- 6-3.1-29-9 · "Pass through entity"
- 6-3.1-29-10 · "Qualified investment"
- 6-3.1-29-11 · "State tax liability"
- 6-3.1-29-12 · "Taxpayer"
- 6-3.1-29-13 · "Women's business enterprise"
- 6-3.1-29-14 · Credit
- 6-3.1-29-15 · Computation of credit amount
- 6-3.1-29-16 · Limitations on use of credit
- 6-3.1-29-17 · Preconstruction application for credit
- 6-3.1-29-18 · Conditions for granting credit application
- 6-3.1-29-19 · Terms of required agreement; certificate of compliance
- 6-3.1-29-20 · Allocation of credit among shareholders, partners, and
- 6-3.1-29-20.5 · Assignability of credit by contract