Indiana Code 6-3.1-29-12. “Taxpayer”
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Terms Used In Indiana Code 6-3.1-29-12
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- qualified investment: means a taxpayer's expenditures for:
Indiana Code 6-3.1-29-10
Sec. 12. As used in this chapter, “taxpayer” means a person, a corporation, a partnership, or other entity that makes a qualified investment.
As added by P.L.191-2005, SEC.15.