IC 6-3-1-35: "Pass through entity"

Sec. 35. As used in this article, "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 trust;

(4) an estate;

(5) a limited liability company; or

(6) a limited liability partnership.