Indiana Statutes
§ 6-1.1-12.6-0.5 — "Affiliated group"
Indiana § 6-1.1-12.6-0.5
This text of Indiana § 6-1.1-12.6-0.5 ("Affiliated group") 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 § 6-1.1-12.6-0.5 (2026).
Text
5. As used in this chapter, "affiliated group" means any combination of the following:
(1)An affiliated group within the meaning provided in Section
1504 of the Internal Revenue Code (except that the ownership
percentage in Section 1504(a)(2) of the Internal Revenue Code
shall be determined using fifty percent (50%) instead of eighty
percent (80%)) or a relationship described in Section 267(b)(11)
of the Internal Revenue Code.
(2)Two (2) or more partnerships (as defined in IC 6-3-1-19),
including limited liability companies and limited liability
partnerships, that have the same degree of mutual ownership as
an affiliated group described in subdivision (1).
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Legislative History
As added by P.L.70-2008, SEC.1. Amended by P.L.1-2009,
SEC.41; P.L.148-2015, SEC.10.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-12.6-0.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-12.6-0.5.