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IC 6-3-2.1 – Pass Through Entity Tax | Midpage
Collections
Indiana Code
Title 6
3
Chapter 2.1
IC 6-3-2.1
Pass Through Entity Tax
1
Applicability
2
Definitions
3
"Authorized person"; pass through entity tax election; applicability of election
4
Tax imposed; rate; return; treatment of certain tax payments by nonelecting pass through entity
5
Computation of tax; refundable credit; applicability of other credits
6
Exception; estimated tax payments; penalty for underpayment
7
Applicability; application of partnership audit and administrative adjustments to electing entity