Subsection 143.1(1) - Definitions
Administrative Policy
IC 78-5R3 "Communal Organizations"
25 August 1992 T.I. 921862 (April 1993 Access Letter, p. 148, ¶C117-185; Tax Window, No. 23, p. 21, ¶2146)
Athletes who have incorporated corporations to be the beneficiary of trusts established with national sports organizations will not be able to take advantage of s. 143.1.