Chapter 4.5 - Partnership Audit and Administrative adjustments
Browse Chapter 4.5 - Partnership Audit and Administrative
adjustments
in: Chapter 4.5 - Partnership Audit and Administrative
adjustments
Ic 6-3-4.5-1 - DefinitionsIc 6-3-4.5-2 - Amended Return; Pass Through Entity; Adjustment
for a Review Year; State Adjustment; Partnerships
and Tiered Partners; Numerical TierIc 6-3-4.5-3 - Department Audit or Investigation; Tax Attribute;
report of Proposed Partnership AdjustmentsIc 6-3-4.5-3.5 - Underreporting of Tax Due by Partner In
partnershipIc 6-3-4.5-4 - Partnership's Right to Protest and AppealIc 6-3-4.5-5 - Report of Partnership Adjustments; Timing;
protest; Appeal; Settlement AgreementIc 6-3-4.5-6 - Partnership Duties; Partner Level Adjustments
report; Remittance; Tiered Partner Duties; Amended
return; ElectionIc 6-3-4.5-7 - Partner Level Adjustments Report; Assessment;
adjustments to Tax AttributesIc 6-3-4.5-8 - Filing of Amended Partnership Return; Remittance;
tiered Partners; Direct or Indirect Partners;
payment of Tax; Tax AttributesIc 6-3-4.5-9 - Partnership Level Audit; Final Federal Adjustments;
election by an Audited Partnership; Consent To
indiana LawIc 6-3-4.5-10 - Reporting and Payment Requirements; Tiered
partners; RulesIc 6-3-4.5-11 - Procedures; Alternative Reporting and Payment
method; Application; TimingIc 6-3-4.5-12 - Irrevocable Election; No Deduction or Credit; Other
state or Local Tax JurisdictionsIc 6-3-4.5-13 - Designation of a State Partnership Representative;
qualificationsIc 6-3-4.5-14 - Changes to a Report of Final Partnership
adjustments; TimingIc 6-3-4.5-15 - Reports; Proposed Assessment; Timing; Protest;
appealIc 6-3-4.5-16 - Incorrect Reporting of Tax Attributes; Proposed
assessment; Refund; Reporting Considered
conclusive for Protest or AppealIc 6-3-4.5-17 - Inconsistent Reporting of Tax Attribute; Disclosure;
proposed Assessment; Timing; Reporting
considered Conclusive for Protest or AppealIc 6-3-4.5-18 - Reporting Requirements; Liability for Tax;
proposed Assessment Timing; Reduction of the Tax
attributable to Direct or Indirect Partner; Duty To
issue ReportIc 6-3-4.5-19 - Remitting Payment on Behalf of a Partner; Claim
for RefundIc 6-3-4.5-20 - Partnership With More Than 10,000 Direct Owners;
extension of Time; Written Agreement; Automatic
extension; Rules