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Indiana Code
Title 6
3.1
Chapter 4
IC 6-3.1-4
Research Expense Credits
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1
Definitions
2
Amount of credit; computation
2.5
Amount of credit; alternative computation
3
Unused credits carried forward
4
Application of Internal Revenue Code provisions
5
Qualified research expenses; determination
6
Federal credit expiration date inapplicable
7
Pass through entity; shareholder, partner, or member
8
Disclosure of reasons for not claiming the federal credit