Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-26
Definition of person
Official textiac.iga.in.govlast amended
Sec. 26. "Person" Defined. Statutory definition of "person" is used synonymously with the Act.
(Department of State
Revenue; Reg 6-3-1-14(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)
Amendment history
(Department of State Revenue; Reg 6-3-1-14(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)
Source: view the official text
Nearby sections (25 sections)
- 3.1-1-16 · Final account and certificate of clearance of fiduciary
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- 3.1-1-18 · Charitable contributions of trust estate; exempt trusts
- 3.1-1-19 · Definition of gross income
- 3.1-1-20 · Definition of corporation
- 3.1-1-21 · Definition of resident
- 3.1-1-21.5 · "Permanent place of residence" defined
- 3.1-1-22 · "Domicile" defined
- 3.1-1-22.5 · Determination of domicile
- 3.1-1-23 · Special cases of residency
- 3.1-1-24 · Definition of nonresident
- 3.1-1-25 · Tax liability of nonresident
- 3.1-1-26 · Definition of person
- 3.1-1-27 · Definition of taxpayer
- 3.1-1-28 · Taxable year
- 3.1-1-29 · Definition of business income
- 3.1-1-30 · Trade or business construed
- 3.1-1-31 · Definition of nonbusiness income
- 3.1-1-32 · Definition of commercial domicile
- 3.1-1-33 · Definition of compensation
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