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

45 IAC 3.1-1-9

Allowance of corporate net operating loss; modifications (Repealed)

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Amendment history

(Repealed by Department of State Revenue; filed Sep 6, 2017, 2:19 p.m.: 20171004-IR- 045160569FRA)

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Nearby sections (25 sections)
  1. 2.2-10-1 · Miscellaneous (Repealed)
  2. 2.2-10-2 · Gross income tax law; application (Repealed)
  3. 2.2-10-3 · Citations to prior law (Repealed)
  4. 3 · ARTICLE 3. ADJUSTED GROSS INCOME (REPEALED)
  5. 3.1-1-1 · Definition of adjusted gross income for individuals
  6. 3.1-1-2 · Definition of gross income for individuals
  7. 3.1-1-3 · Allowed Internal Revenue Code deductions
  8. 3.1-1-4 · Disallowed Internal Revenue Code deductions
  9. 3.1-1-5 · Modifications to federal adjusted gross income to determine…
  10. 3.1-1-6 · Net operating loss deduction for individuals (Repealed)
  11. 3.1-1-7 · Allocation of income among states; reciprocity
  12. 3.1-1-8 · Definition of adjusted gross income for corporations…
  13. 3.1-1-9 · Allowance of corporate net operating loss; modifications…
  14. 3.1-1-10 · Definition of adjusted gross income for fiduciaries…
  15. 3.1-1-11 · Exemptions for trusts and estates (Repealed)
  16. 3.1-1-12 · Resident and nonresident trusts and estates
  17. 3.1-1-13 · Deduction for distribution from estate or trust
  18. 3.1-1-14 · Report of distribution; allocation by nonresident estate or…
  19. 3.1-1-15 · Application of excess deductions of estate or trust
  20. 3.1-1-16 · Final account and certificate of clearance of fiduciary
  21. 3.1-1-17 · Net operating losses and capital losses for fiduciaries and…
  22. 3.1-1-18 · Charitable contributions of trust estate; exempt trusts
  23. 3.1-1-19 · Definition of gross income
  24. 3.1-1-20 · Definition of corporation
  25. 3.1-1-21 · Definition of resident
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