Indiana Code — Title 6 (Taxation)
IC 6-3-1-30
"Holocaust victim's settlement payment"
Official textiga.in.govlast amended
Sec. 30. As used in this chapter, "Holocaust victim's settlement payment" means a payment received:
# (1)
as a result of the settlement of the action entitled "In re Holocaust Victims' Asset
Litigation", (E.D. NY) C.A. No. 96-4849;
# (2)
under the German Act Regulating Unresolved Property Claims;
# (3)
under any other foreign law providing payments for Holocaust claims; or
# (4)
as a result of the settlement of any other Holocaust claim, including:
# (A)
insurance claims;
# (B)
claims relating to looted art;
# (C)
claims relating to looted financial assets; or
# (D)
claims relating to slave labor wages.
As added by P.L.128-1999, SEC.3.
Amendment history
As added by P.L.128-1999, SEC.3.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-3-1-19.5 · Repealed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"
- 6-3-1-28 · "Combined income tax return"
- 6-3-1-29 · "Eligible individual"
- 6-3-1-30 · "Holocaust victim's settlement payment"
- 6-3-1-31 · "Victim of the September 11 terrorist attack"
- 6-3-1-32 · "September 11 terrorist attack settlement payment"
- 6-3-1-33 · "Bonus depreciation"
- 6-3-1-34 · "Qualified military income"
- 6-3-1-34.5 · "Captive real estate investment trust"
- 6-3-1-35 · "Pass through entity"
- 6-3-1-36 · "Eligible community foundation"
- 6-3-1-37 · "Telecommunication services"
- 6-3-1-38 · "Broadcast services"
- 6-3-1-39 · "Preliminary federal net operating loss"
- 6-3-1-40 · "Separately stated net operating loss"
- 6-3-1-41 · "Investment partnership"