Indiana Code — Title 6 (Taxation)
IC 6-3-1-16
"Taxable year"
Official textiga.in.govlast amended
Sec. 16. The term "taxable year" with respect to any taxpayer means the taxable year of such taxpayer as shown on his return required to be filed or filed pursuant to the Internal Revenue Code. Where a taxpayer does not file a return pursuant to the Internal Revenue Code, his taxable year shall be the calendar year.
Formerly: Acts 1963(ss), c.32, s.116.
Amendment history
Formerly: Acts 1963(ss), c.32, s.116.
Source: view the official text
Nearby sections (25 sections)
- 6-3-1-4 · "Department"
- 6-3-1-5 · "Employer"
- 6-3-1-6 · "Employee"
- 6-3-1-7 · "Fiduciary"
- 6-3-1-8 · "Gross income"
- 6-3-1-9 · "Individual"
- 6-3-1-10 · "Corporation"
- 6-3-1-11 · "Internal Revenue Code"
- 6-3-1-12 · "Resident"
- 6-3-1-13 · "Nonresident"
- 6-3-1-14 · "Person"
- 6-3-1-15 · "Taxpayer"
- 6-3-1-16 · "Taxable year"
- 6-3-1-17 · Repealed
- 6-3-1-18 · Repealed
- 6-3-1-19 · "Partnership" and "partner"
- 6-3-1-19.5 · Repealed
- 6-3-1-20 · "Business income"
- 6-3-1-21 · "Nonbusiness income"
- 6-3-1-22 · "Commercial domicile"
- 6-3-1-23 · "Compensation"
- 6-3-1-24 · "Sales"
- 6-3-1-25 · "State"
- 6-3-1-26 · "Foreign corporation"
- 6-3-1-27 · "United States"