Apportioned income of taxpayer filing combined return for

Official textiga.in.govlast amended 2000

unitary group
Sec. 4. For a taxpayer filing a combined return for its unitary group, the group's apportioned income for a taxable year consists of:

# (1)

the aggregate adjusted gross income, from whatever source derived, of the members of the unitary group; multiplied by

# (2)

the quotient of:

# (A)

all the receipts of the taxpayer members of the unitary group that are attributable to transacting business in Indiana; divided by

# (B)

the receipts of all the members of the unitary group from transacting business in all taxing jurisdictions.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.5; P.L.6-2000, SEC.3.

Amendment history

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.5; P.L.6-2000, SEC.3.

Source: view the official text

Nearby sections (25 sections)

6-5.5-1-13 · "Resident taxpayer"
6-5.5-1-14 · "Subsidiary"
6-5.5-1-15 · "Taxable year"
6-5.5-1-16 · "Taxing jurisdiction"
6-5.5-1-17 · "Taxpayer"
6-5.5-1-18 · "Unitary business"
6-5.5-1-19 · "Partnership"
6-5.5-1-20 · "Bonus depreciation"
6-5.5-1-21 · "Loans arising in factoring"
6-5.5-2-1 · Computation of franchise tax
6-5.5-2-2 · Repealed
6-5.5-2-3 · Apportioned income of taxpayer not filing combined return
6-5.5-2-4 · Apportioned income of taxpayer filing combined return for
6-5.5-2-5 · Repealed
6-5.5-2-5.3 · Repealed
6-5.5-2-6 · Credit for nonresident taxpayer
6-5.5-2-7 · Exemptions
6-5.5-2-8 · Partnerships; grantor or beneficiary of a trust; information
6-5.5-3-1 · Transacting business within state
6-5.5-3-2 · Maintains office
6-5.5-3-3 · Conducting business
6-5.5-3-4 · Regularly solicit business; presumption
6-5.5-3-5 · Tangible assets, intangible assets, and deposits…
6-5.5-3-6 · Tangible property; located in state
6-5.5-3-7 · Moving property; located in state

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