GroundRules
IC 6-3.1-13-7: "Pass through entity"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 13. Economic Development for a Growing Economy Tax Credit
Sec. 7. As used in this chapter, "pass through entity" means a:
(1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);
(2) partnership;
(3) trust;
(4) limited liability company; or
(5) limited liability partnership.
Collected 2026-09-09T01:51:39Z. Source file · JSON