Indiana Code - Taxation - Title 6, Section 6-3-1-19

"Partnership" and "partner" defined

Sec. 19. (a) The term "partnership" includes a syndicate, group,
pool, joint venture, or other unincorporated organization through or
by means of which any business, financial operation, or venture is
carried on, and which is not, within the meaning of this chapter, a
corporation or a trust or an estate. The term also includes a limited
liability company that is treated as a partnership for federal income
tax purposes.
(b) The term "partner" means a member of a partnership.
(Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6.) As
amended by P.L.2-1988, SEC.6; P.L.8-1993, SEC.83; P.L.1-1994,

SEC.27.

Last modified: May 28, 2006