Sec. 28. "Combined income tax return" means any income tax return on which one (1) or more taxpayers report income, deductions, and credits on a combined basis with one (1) or more other entities. As added by P.L.75-1985, SEC.3.
"Combined income tax return"
Ind. Code § 6-3-1-28, under Chapter 1. Definitions.
Ind. Code § 6-3-1-28