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Indiana Code — Title 6 (Taxation)

IC 6-1.1-12.6-0.5

"Affiliated group"

Official textiga.in.govlast amended

Sec. 0.5. As used in this chapter, "affiliated group" means any combination of the following:

# (1)

An affiliated group within the meaning provided in Section 1504 of the Internal
Revenue Code (except that the ownership percentage in Section 1504(a)(2) of the
Internal Revenue Code shall be determined using fifty percent (50%) instead of eighty percent (80%)) or a relationship described in Section 267(b)(11) of the Internal Revenue Code.

# (2)

Two (2) or more partnerships (as defined in IC 6-3-1-19), including limited liability companies and limited liability partnerships, that have the same degree of mutual ownership as an affiliated group described in subdivision (1).
As added by P.L.70-2008, SEC.1. Amended by P.L.1-2009, SEC.41; P.L.148-2015, SEC.10.

Amendment history

As added by P.L.70-2008, SEC.1. Amended by P.L.1-2009, SEC.41; P.L.148-2015, SEC.10.

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Nearby sections (25 sections)
  1. 6-1.1-12.4-8 · Hearing requirements; termination of deduction
  2. 6-1.1-12.4-9 · Notice of termination
  3. 6-1.1-12.4-10 · Appeal of termination
  4. 6-1.1-12.4-11 · Taxes not due while appeal pending
  5. 6-1.1-12.4-12 · Change of ownership
  6. 6-1.1-12.4-13 · Voidance of rules; investment property tax deduction
  7. 6-1.1-12.4-14 · Correction of error in deduction amount
  8. 6-1.1-12.5-1 · "Eligible infrastructure"
  9. 6-1.1-12.5-2 · "Natural gas utility"
  10. 6-1.1-12.5-3 · "Person"
  11. 6-1.1-12.5-4 · Ordinance designating infrastructure development zone
  12. 6-1.1-12.5-5 · Exemption from property taxation
  13. 6-1.1-12.6-0.5 · "Affiliated group"
  14. 6-1.1-12.6-1 · "Model residence"
  15. 6-1.1-12.6-2 · Applicability; amount of deduction; termination of…
  16. 6-1.1-12.6-2.1 · Expired
  17. 6-1.1-12.6-3 · Statement to claim deduction and information required;…
  18. 6-1.1-12.6-4 · Limitation of deduction to three residences; procedure…
  19. 6-1.1-12.6-5 · Deduction inapplicable in allocation area
  20. 6-1.1-12.6-6 · Prohibition against application of the deduction and a
  21. 6-1.1-12.6-7 · Application of the deduction on change of ownership
  22. 6-1.1-12.6-8 · Affiliated group limited to three deductions
  23. 6-1.1-12.6-9 · Voidance of rules; model residence property tax deduction
  24. 6-1.1-12.7-1 · "Certified technology park"
  25. 6-1.1-12.7-2 · "High technology activity"
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