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2019 Indiana Code
Title 6. Taxation
Article 5.5. Taxation of Financial Institutions
Chapter 1. Definitions
6-5.5-1-19. "Partnership"
Universal Citation: IN Code § 6-5.5-1-19 (2019)
IC 6-5.5-1-19 "Partnership"
Sec. 19. "Partnership" means an association of two (2) or more entities formed to conduct a business, including but not limited to;
(1) a limited partnership, a syndicate, a group, a pool, a joint venture, or an incorporated association; or
(2) a similar entity if the income for federal income tax purposes is taxed to the equity participants in that business, however characterized.
As added by P.L.21-1990, SEC.20.
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