Chapter 2 - Imposition of Tax and Deductions
Browse Chapter 2 - Imposition of Tax and Deductions
in: Chapter 2 - Imposition of Tax and Deductions
Ic 6-3-2-0.3 - Intent of General Assembly Adding Section 2.3 Of
this ChapterIc 6-3-2-1 - Imposition of Tax; Tax Rate; Calculation And
certification of Individual Adjusted Gross Income
tax RateIc 6-3-2-1.5 - ExpiredIc 6-3-2-1.7 - Election for Certain Corporations; Qualified
distribution Sales to a Distributor for Resale;
sourcing of the SaleIc 6-3-2-1.9 - "federal Taxable Income" for Determination Of
state Net Operating Loss DeductionIc 6-3-2-2 - "adjusted Gross Income Derived From Sources
within Indiana"; Apportionment; Payroll Factor;
sales Factor; Property Factor; Pass Through EntitiesIc 6-3-2-2.1 - ExpiredIc 6-3-2-2.2 - Interest Income, Discounts, and Receipts
attributable to StateIc 6-3-2-2.3 - In-state Commercial Printing for Out-of-state
customerIc 6-3-2-2.4 - Foreign Operating Corporations; Determination Of
percentage of Business Activity Outside United
statesIc 6-3-2-2.5 - Resident Persons; Net Operating Loss; Adjusted
gross IncomeIc 6-3-2-2.6 - Corporations and Nonresident Persons; Net
operating LossesIc 6-3-2-2.7 - Team Members; Indiana Income; RulesIc 6-3-2-2.8 - Exemption; Nonprofit Entities; Subchapter S
corporations; Financial Institutions; Insurance
companies; International Banking FacilitiesIc 6-3-2-2.9 - RepealedIc 6-3-2-3 - RepealedIc 6-3-2-3.1 - Taxation; Nonprofit Entities; Unrelated Business
incomeIc 6-3-2-3.2 - Indiana Income of Race Team MembersIc 6-3-2-3.3 - "nonresident Partner"; Allocation to Partner's State
of Residence or Commercial Domicile; Treatment
as Business Income; ApportionmentIc 6-3-2-3.5 - Exemption; Fares for Public Transportation
servicesIc 6-3-2-3.7 - Remainder of Federal Civil Service Annuity Minus
certain Retirement Benefits; DeductionIc 6-3-2-4 - Military Service Deduction; Retirement Income Or
survivor's Benefits DeductionIc 6-3-2-5 - RepealedIc 6-3-2-5.3 - RepealedIc 6-3-2-5.5 - RepealedIc 6-3-2-6 - Deduction; Rent PaymentsIc 6-3-2-7 - RepealedIc 6-3-2-8 - Enterprise Zone Employers; Exemption From
deductionIc 6-3-2-9 - Disability Retirement; Deduction; AmountIc 6-3-2-10 - Unemployment Compensation; DeductionIc 6-3-2-11 - Deductions From Adjusted Gross Income; Federal
employee Paid LeaveIc 6-3-2-12 - Foreign Source Dividends; Deduction;
computationIc 6-3-2-13 - ExpiredIc 6-3-2-14 - RepealedIc 6-3-2-14.1 - Prize Money Accruing Before July 1, 2002;
exemptionIc 6-3-2-14.5 - RepealedIc 6-3-2-15 - RepealedIc 6-3-2-16 - Transactions Between Taxable Entity and Unitary
taxpayer Subject to Ic 6-5.5Ic 6-3-2-17 - RepealedIc 6-3-2-18 - Employee Medical Care Savings Accounts;
exemption Limited to Deposits Before January 1,
2016Ic 6-3-2-19 - Distributions for Higher Education; ExemptionsIc 6-3-2-20 - Corporations; Intangible Expenses; Directly
related Interest Expenses; ExceptionsIc 6-3-2-21.7 - Exemption for Certain Income Derived From
patentsIc 6-3-2-22 - Deduction; Unreimbursed Education ExpendituresIc 6-3-2-24 - Income Tax Exemption; Olympic MedalistIc 6-3-2-25 - Adjusted Gross Income Tax Deduction for Property
taxes Imposed for March 1, 2006, or January 15,
2007, AssessmentIc 6-3-2-26 - Deduction for Contributions to a Regional
development Authority Infrastructure FundIc 6-3-2-27.5 - Exemption for Indiana Income Earned By
nonresidentsIc 6-3-2-28 - Deduction for Qualified Health Care Sharing
expensesIc 6-3-2-29 - Specified Research or Experimental Expenditures;
deduction; Computation