GroundRules
IC 6-3-1-19: "Partnership" and "partner"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3. STATE INCOME TAXES
- Chapter 1. Definitions
Sec. 19. (a) The term "partnership" means an entity subject to the requirements of Subchapter K of the Internal Revenue Code.
(b) The term "partner" means a member of a partnership.
Collected 2026-09-09T01:51:39Z. Source file · JSON