Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-40
Property factor for apportionment (Repealed)
Official textiac.iga.in.govlast amended
Sec. 40.
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-
045120429FRA)
Amendment history
(Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR- 045120429FRA)
Source: view the official text
Nearby sections (25 sections)
- 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- 3.1-1-40 · Property factor for apportionment (Repealed)
- 3.1-1-41 · Property included in property factor (Repealed)
- 3.1-1-42 · Consistency among reports
- 3.1-1-43 · Numerator of property factor (Repealed)
- 3.1-1-44 · Valuation of owned property (Repealed)
- 3.1-1-45 · Valuation of rented property (Repealed)
- 3.1-1-46 · Methods of averaging property values (Repealed)
- 3.1-1-47 · Payroll factor for apportionment (Repealed)
- 3.1-1-48 · Denominator of payroll factor (Repealed)
- 3.1-1-49 · Numerator of payroll factor (Repealed)
- 3.1-1-50 · Sales factor for apportionment; sales defined
- 3.1-1-51 · Denominator of sales factor
- 3.1-1-52 · Numerator of sales factor