"Pass through entity"
Effective 1-1-2006.
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.
Last modified: May 28, 2006