{"data":{"id":"us-in/ic-6-3-1-19","jurisdiction":"us-in","citation":"IC 6-3-1-19","heading":"\"Partnership\" and \"partner\"","body":"Sec. 19. (a) The term \"partnership\" means an entity subject to the requirements of Subchapter K of the Internal Revenue Code.\n(b) The term \"partner\" means a member of a partnership.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-19","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"422ea23f2abb6b2e8a5e3e76cc537eb519cf0d1b0e397b4c55612a76b38e5c6c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-18","next":"us-in/ic-6-3-1-19.5"},"notice":"GroundRules: Original legal text. Not legal advice."}