{"data":{"id":"us-in/ic-6-3.1-29-9","jurisdiction":"us-in","citation":"IC 6-3.1-29-9","heading":"\"Pass through entity\"","body":"Sec. 9. As used in this chapter, \"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 limited liability company;\n(4) a limited liability partnership;\n(5) a corporation organized under IC 8-1-13; or\n(6) a corporation organized under IC 23-17-1 that is an electric cooperative and that has at least one (1) member that is a corporation organized under IC 8-1-13.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 29. Coal Gasification Technology Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-29-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"42a2c601dd8af63f8a779ab6977e0cc59d49973d3a511fd5b5883efff5482b70","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-29-8","next":"us-in/ic-6-3.1-29-10"},"notice":"GroundRules: Original legal text. Not legal advice."}