id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
inlawrev-2625	Hetzner, Marc A.; Lindemann, Paul F.	Taxation	1985	28	.pdf	application/pdf	13504	579	57	L. No. 78-1983, 1983 Ind. Acts 662 (codified at Ind. Code § 6-2.1-3-24.5 (Supp. 1984)). ''See Ind. Code § 6-2.1-3-24 (1982); Ind. Code § 6-3-2-3 (1982) (exempting cor- porations qualifying as federal S corporations from tax under the Indiana gross income tax and Indiana adjusted gross income tax, respectively). 'A more complete discussion of the effects of this Act is contained at Smith & Hetzner, To incorporate or not to incorporate—after 'Indiana SBC Act'—, 27 Res Gestae 270 (1983). Furthermore, this gross income tax ex- emption will remove one major tax disincentive for the incorporation of partnerships and sole proprietorships, thereby subjecting the resulting corporation to Indiana tax on its gross income.	cache/inlawrev-2625.pdf	txt/inlawrev-2625.txt