Special cases of allocation and apportionment

Sec. 62. Special Formulas for Division of Income. All corporations doing business in more than one state shall use the allocation and

apportionment provisions described in Regulations 6-3-2-2(b)-(k) [45 IAC 3.1-1-37–45 IAC 3.1-1-61] unless

such provisions do not result in a division of income which fairly represents the taxpayer's income from Indiana sources. In such case the taxpayer

must request in writing or the Department may require the use of a more equitable formula for determining Indiana income. However, the Department

will depart from use of the standard formula only if the use of such formula works a hardship or injustice upon the taxpayer, results in an arbitrary

division of income, or in other respects does not fairly attribute income to this state or other states. It is anticipated that these situations will arise

only in limited and unusual circumstances (which ordinarily will be unique and nonrecurring) when the standard apportionment provisions produce

incongruous results.

(Department of State Revenue; Reg 6-3-2-2(l)(010); filed Oct 15, 1979, 11:15 am: 2 IR 1532; errata, 2 IR

1743)