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IC 6-3-2 – Imposition of Tax and Deductions | Midpage
Collections
Indiana Code
Title 6
3
Chapter 2
IC 6-3-2
Imposition of Tax and Deductions
0.3
Intent of general assembly adding section 2.3 of this chapter
1
Imposition of tax; tax rate; calculation and certification of individual adjusted gross income tax rate
1.5
Expired
1.7
Election for certain corporations; qualified distribution sales to a distributor for resale; sourcing of the sale
1.9
"Federal taxable income" for determination of state net operating loss deduction
2
"Adjusted gross income derived from sources within Indiana"; apportionment; payroll factor; sales factor; property factor; pass through entities
2.1
Expired
2.2
Interest income, discounts, and receipts attributable to state
2.3
In-state commercial printing for out-of-state customer
2.4
Foreign operating corporations; determination of percentage of business activity outside United States
2.5
Resident persons; net operating loss; adjusted gross income
2.6
Corporations and nonresident persons; net operating losses
2.7
Team members; Indiana income; rules
2.8
Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities
2.9
Repealed
3
Repealed
3.1
Taxation; nonprofit entities; unrelated business income
3.2
Indiana income of race team members
3.3
"Nonresident partner"; allocation to partner's state of residence or commercial domicile; treatment as business income; apportionment
3.5
Exemption; fares for public transportation services
3.7
Remainder of federal civil service annuity minus certain retirement benefits; deduction
4
Military service deduction; retirement income or survivor's benefits deduction
5
Repealed
5.3
Repealed
5.5
Repealed
6
Deduction; rent payments
7
Repealed
8
Enterprise zone employers; exemption from deduction
9
Disability retirement; deduction; amount
10
Unemployment compensation; deduction
11
Deductions from adjusted gross income; federal employee paid leave
12
Foreign source dividends; deduction; computation
13
Expired
14
Repealed
14.1
Prize money accruing before July 1, 2002; exemption
14.5
Repealed
15
Repealed
16
Transactions between taxable entity and unitary taxpayer subject to IC 6-5.5
17
Repealed
18
Employee medical care savings accounts; exemption limited to deposits before January 1, 2016
19
Distributions for higher education; exemptions
20
Corporations; intangible expenses; directly related interest expenses; exceptions
21.7
Exemption for certain income derived from patents
22
Deduction; unreimbursed education expenditures
24
Income tax exemption; Olympic medalist
25
Adjusted gross income tax deduction for property taxes imposed for March 1, 2006, or January 15, 2007, assessment
26
Deduction for contributions to a regional development authority infrastructure fund
27.5
Exemption for Indiana income earned by nonresidents
28
Deduction for qualified health care sharing expenses
29
Deduction for specified research or experimental expenditures
30
Deduction for qualified production property; recapture
31
Deduction for qualified tips
32
Deduction for qualified overtime compensation
33
Deduction for qualified passenger vehicle loan interest