Indiana · Snapshot 2026

IC 6-3.1-24-1: "Pass through entity" defined

Where this section sits in the code

Sec. 1. 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.

Collected 2026-09-09T01:51:39Z. Source file · JSON