Indiana Code 30-2-15-1. “Current valuation year”
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Terms Used In Indiana Code 30-2-15-1
- unitrust amount: means an amount computed as a percentage of the fair market value of the trust as set forth in this chapter. See Indiana Code 30-2-15-6
- year: means a calendar year. See Indiana Code 30-2-15-8
Sec. 1. As used in this chapter, “current valuation year” means the year of the trust for which the unitrust amount is being determined.
As added by P.L.3-2003, SEC.2.