Indiana Code - Taxation - Title 6, Section 6-3.1-23-2

"Pass through entity" defined

Sec. 2. 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.109-2001, SEC.1.

Last modified: May 28, 2006