{"data":{"id":"us-in/ic-6-3-1-35","jurisdiction":"us-in","citation":"IC 6-3-1-35","heading":"\"Pass through entity\"","body":"Sec. 35. As used in this article, \"pass through entity\" means:\n(1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);\n(2) a partnership;\n(3) a trust;\n(4) an estate;\n(5) a limited liability company; or\n(6) a limited liability partnership.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-35","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f788261e19a753dcc3a1fd5530cfd357efc197e905238a3f8a90b27372965120","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-34.5","next":"us-in/ic-6-3-1-36"},"notice":"GroundRules: Original legal text. Not legal advice."}