§ 6-5.5-1-15 — "Taxable year"

Indiana § 6-5.5-1-15

• Jurisdiction: Indiana
• Art. 5.5: TAXATION OF FINANCIAL INSTITUTIONS
• Ch. 1: Definitions

Text

"Taxable year", with respect to a taxpayer,
means the taxable year of the taxpayer as shown on the taxpayer's
return required to be filed under the Internal Revenue Code. If a
taxpayer does not file a return under the Internal Revenue Code, the
taxpayer's taxable year is the calendar year.

Legislative History

As added by P.L.347-1989(ss), SEC.1.