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Indiana Code — Title 6 (Taxation)

IC 6-3.1-18-2

"Fund"

Official textiga.in.govlast amended

Sec. 2. As used in this chapter, "fund" refers to an individual development account fund established by a community development corporation or community based organization under IC 4-4-28-13.
As added by P.L.15-1997, SEC.2. Amended by P.L.124-2024, SEC.22.

Amendment history

As added by P.L.15-1997, SEC.2. Amended by P.L.124-2024, SEC.22.

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Nearby sections (25 sections)
  1. 6-3.1-17.1-8 · Pass through entity; shareholder; partner; or member
  2. 6-3.1-17.1-9 · Claiming of credit on annual state tax return
  3. 6-3.1-17.1-10 · Carryover of unused credit amount
  4. 6-3.1-17.1-11 · Credit assignment
  5. 6-3.1-17.1-12 · Annual aggregate credit limit
  6. 6-3.1-17.1-13 · Credit included in calculation of aggregate tax credits…
  7. 6-3.1-17.1-14 · Adoption of rules
  8. 6-3.1-17.1-15 · Expiration of chapter
  9. 6-3.1-18-0.3 · "Authority"
  10. 6-3.1-18-0.5 · "Business firm"
  11. 6-3.1-18-0.7 · "Community based organization"
  12. 6-3.1-18-1 · "Community development corporation"
  13. 6-3.1-18-2 · "Fund"
  14. 6-3.1-18-3 · "Individual development account"
  15. 6-3.1-18-4 · "Pass through entity"
  16. 6-3.1-18-4.3 · "Person"
  17. 6-3.1-18-4.5 · "Qualified contribution"
  18. 6-3.1-18-5 · "State tax liability"
  19. 6-3.1-18-6 · Credit; amount; calculation; application
  20. 6-3.1-18-7 · Application of tax credit to pass through entities;…
  21. 6-3.1-18-8 · Credit supplement; other credits
  22. 6-3.1-18-9 · Documentation for credit; form; contents; notification of…
  23. 6-3.1-18-10 · Amount of tax credits allowed
  24. 6-3.1-18-11 · Tax credit available only in year paid
  25. 6-3.1-19-1 · "State and local tax liability"
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