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Indiana Code — Title 6 (Taxation)

IC 6-3.1-4-4

Application of Internal Revenue Code provisions

Official textiga.in.govlast amended

Sec. 4. The provisions of Section 41 of the Internal Revenue Code and the regulations promulgated in respect to those provisions are applicable to the interpretation and administration by the department of the credit provided by this chapter, including the allocation and pass through of the credit to various taxpayers and the transitional rules for determination of the base period.
As added by P.L.51-1984, SEC.1. Amended by P.L.57-1990, SEC.4; P.L.192-2002(ss),
SEC.89; P.L.242-2015, SEC.22.

Amendment history

As added by P.L.51-1984, SEC.1. Amended by P.L.57-1990, SEC.4; P.L.192-2002(ss), SEC.89; P.L.242-2015, SEC.22.

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Nearby sections (25 sections)
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  4. 6-3.1-1-1 · Definitions; application
  5. 6-3.1-1-2 · Order of application
  6. 6-3.1-1-3 · Limitation on number of credits granted; election by…
  7. 6-3.1-1-4 · Effect of repeal of tax credit statute on carrying over…
  8. 6-3.1-1-5 · Riverboat building tax credit allowed despite repeal of tax
  9. 6-3.1-4-1 · Definitions
  10. 6-3.1-4-2 · Amount of credit; computation
  11. 6-3.1-4-2.5 · Amount of credit; alternative computation
  12. 6-3.1-4-3 · Unused credits carried forward
  13. 6-3.1-4-4 · Application of Internal Revenue Code provisions
  14. 6-3.1-4-5 · Qualified research expenses; determination
  15. 6-3.1-4-6 · Federal credit expiration date inapplicable
  16. 6-3.1-4-7 · Pass through entity; shareholder, partner, or member
  17. 6-3.1-4-8 · Disclosure of reasons for not claiming the federal credit
  18. 6-3.1-7-1 · Definitions
  19. 6-3.1-7-2 · Eligible taxpayers; amount of credit; pass through entities
  20. 6-3.1-7-3 · Credit carryover
  21. 6-3.1-7-4 · Credit; allocation to state tax liability
  22. 6-3.1-7-5 · Claiming of credit on annual state tax return
  23. 6-3.1-7-6 · Disallowance of credit
  24. 6-3.1-7-7 · Tax credit report
  25. 6-3.1-7-8 · Program expiration; treatment of credit carryovers
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