Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-28
Taxable year
Official textiac.iga.in.govlast amended
Sec. 28. "Taxable Year" Defined. The term "taxable year" means the taxable year of the taxpayer as shown on the return required to be
filed or filed pursuant to the Internal Revenue Code. When the Internal Revenue Code requires no return to be filed, the taxable year will be the
calendar year.
(Department of State Revenue; Reg 6-3-1-16(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR
1743)
Amendment history
(Department of State Revenue; Reg 6-3-1-16(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)
Source: view the official text
Nearby sections (25 sections)
- 3.1-1-18 · 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
- 3.1-1-34 · Definition of sales
- 3.1-1-35 · Definition of state
- 3.1-1-36 · Tax rates
- 3.1-1-37 · Allocation and apportionment of income of multistate…
- 3.1-1-38 · Definition of doing business
- 3.1-1-39 · Apportionment of business income by corporations
- 3.1-1-40 · Property factor for apportionment (Repealed)