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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 3.1-1-17

Net operating losses and capital losses for fiduciaries and beneficiaries

Official textiac.iga.in.govlast amended

Sec. 17. Net Operating Losses and Capital Losses for Fiduciaries. For Adjusted Gross Income Tax purposes, fiduciaries and beneficiaries

may use the same carryback and carryforward provisions for net operating losses and capital losses as provided in the Internal Revenue Code subject

to the applicable modifications of the Indiana Adjusted Gross Income Tax Act.

(Department of State Revenue; Reg 16-3-1-

3.5(c)(080); filed Oct 15, 1979, 11:15 am: 2 IR 1520; errata, 2 IR 1743)

Amendment history

(Department of State Revenue; Reg 16-3-1- 3.5(c)(080); filed Oct 15, 1979, 11:15 am: 2 IR 1520; errata, 2 IR 1743)

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Nearby sections (25 sections)
  1. 3.1-1-5 · Modifications to federal adjusted gross income to determine…
  2. 3.1-1-6 · Net operating loss deduction for individuals (Repealed)
  3. 3.1-1-7 · Allocation of income among states; reciprocity
  4. 3.1-1-8 · Definition of adjusted gross income for corporations…
  5. 3.1-1-9 · Allowance of corporate net operating loss; modifications…
  6. 3.1-1-10 · Definition of adjusted gross income for fiduciaries…
  7. 3.1-1-11 · Exemptions for trusts and estates (Repealed)
  8. 3.1-1-12 · Resident and nonresident trusts and estates
  9. 3.1-1-13 · Deduction for distribution from estate or trust
  10. 3.1-1-14 · Report of distribution; allocation by nonresident estate or…
  11. 3.1-1-15 · Application of excess deductions of estate or trust
  12. 3.1-1-16 · Final account and certificate of clearance of fiduciary
  13. 3.1-1-17 · Net operating losses and capital losses for fiduciaries and…
  14. 3.1-1-18 · Charitable contributions of trust estate; exempt trusts
  15. 3.1-1-19 · Definition of gross income
  16. 3.1-1-20 · Definition of corporation
  17. 3.1-1-21 · Definition of resident
  18. 3.1-1-21.5 · "Permanent place of residence" defined
  19. 3.1-1-22 · "Domicile" defined
  20. 3.1-1-22.5 · Determination of domicile
  21. 3.1-1-23 · Special cases of residency
  22. 3.1-1-24 · Definition of nonresident
  23. 3.1-1-25 · Tax liability of nonresident
  24. 3.1-1-26 · Definition of person
  25. 3.1-1-27 · Definition of taxpayer
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