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IC 6-3-1 – Definitions | Midpage
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Indiana Code
Title 6
3
Chapter 1
IC 6-3-1
Definitions
1
Short title
2
Construction of definitions
2.5
"Armed forces of the United States"
2.7
"National Guard"
3
Repealed
3.1
Repealed
3.5
"Adjusted gross income"
3.7
Expired
4
"Department"
5
"Employer"
6
"Employee"
7
"Fiduciary"
8
"Gross income"
9
"Individual"
10
"Corporation"
11
"Internal Revenue Code"
12
"Resident"
13
"Nonresident"
14
"Person"
15
"Taxpayer"
16
"Taxable year"
17
Repealed
18
Repealed
19
"Partnership" and "partner"
19.5
Repealed
20
"Business income"
21
"Nonbusiness income"
22
"Commercial domicile"
23
"Compensation"
24
"Sales"
25
"State"
26
"Foreign corporation"
27
"United States"
28
"Combined income tax return"
29
"Eligible individual"
30
"Holocaust victim's settlement payment"
31
"Victim of the September 11 terrorist attack"
32
"September 11 terrorist attack settlement payment"
33
"Bonus depreciation"
34
"Qualified military income"
34.5
"Captive real estate investment trust"
35
"Pass through entity"
36
"Eligible community foundation"
37
"Telecommunication services"
38
"Broadcast services"
39
"Preliminary federal net operating loss"
40
"Separately stated net operating loss"
41
"Investment partnership"
42
"Qualifying investment securities"
43
"Qualifying investment partnership income"