{"data":{"id":"us-in/ic-6-5.5-1-14","jurisdiction":"us-in","citation":"IC 6-5.5-1-14","heading":"\"Subsidiary\"","body":"Sec. 14. \"Subsidiary\" means:\n(1) a corporation fifty percent (50%) or more of whose voting stock; or\n(2) an entity other than a corporation that is taxed as a corporation under the Internal Revenue Code and fifty percent (50%) of whose net worth;\nis owned by another legal entity.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-1-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"35957228f94e843b3f4bfa0950ec1ae929eb6322df281b411ddb2a0915888879","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-1-13","next":"us-in/ic-6-5.5-1-15"},"notice":"GroundRules: Original legal text. Not legal advice."}