Indiana Statutes

§ 30-2-14-1 — "Accounting period" defined

Indiana § 30-2-14-1
JurisdictionIndiana
Art. 2GENERAL PROVISIONS
Ch. 14Uniform Principal and Income Act

This text of Indiana § 30-2-14-1 ("Accounting period" defined) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 30-2-14-1 (2026).

Text

As used in this chapter, "accounting period" means a calendar year unless another twelve (12) month period is selected by a fiduciary. The term includes a portion of a calendar year or other twelve (12) month period that begins when an income interest begins or ends when an income interest ends.

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Related

Goodwine v. Goodwine
819 N.E.2d 824 (Indiana Court of Appeals, 2004)
22 case citations

Legislative History

As added by P.L.84-2002, SEC.2.

Nearby Sections

15
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Bluebook (online)
Indiana § 30-2-14-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/30-2-14-1.