Indiana Statutes

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

Indiana·Art. 2 GENERAL PROVISIONS·Ch. 14 Uniform Principal and Income Act
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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