2019 IC-139 Instructions for 2019 Schedule VC: Angel Investment Credit ...
An “angel investment network” is a group of angel investors organized for the sole purpose of making a bona fide angel investment in a single qualified new business venture. It includes a partnership or LLC (but not a tax-option (S) corpora-tion) that is a nonoperating entity as determined by WEDC, an individual, or a fiduciary. ................
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