§ 6-5.5-5-1 Members of unitary business; combined returns; fair representation of taxpayer income within state; reapportionment
§ 6-5.5-5-2 Members of unitary group; combined returns
§ 6-5.5-5-3 Information or records required
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Indiana Code > Title 6 > Article 5.5 > Chapter 5 - Alternative Calculations; Combined Returns

  • gross income: includes income from interest, fees, penalties, a market discount or other type of discount, rental income, the gain on a sale of intangible or other property evidencing a loan or extension of credit, and dividends or other income received as a means of furthering the activities set out in this subdivision. See Indiana Code 6-5.5-1-17
  • Taxpayer: means a corporation that is transacting the business of a financial institution in Indiana, including any of the following:

    Indiana Code 6-5.5-1-17

  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5