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323 chapters · 4,465 sections in this title.
Ind. Code § 6-3-2-2.4 Foreign operating corporations; determination of percentage of business activity outside United States
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Sec. 2.4. (a) For purposes of section 2(o) of this chapter, a corporation is a foreign operating corporation for a particular taxable year if it has eighty percent (80%) or more of its total business activity occurring outside the United States during the taxable year. (b) For pu…
Ind. Code § 6-3-2-2.5 Resident persons; net operating loss; adjusted gross income
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Sec. 2.5. (a) This section applies to a resident person. (b) Resident persons are entitled to a net operating loss deduction. The amount of the deduction taken in a taxable year may not exceed the taxpayer's unused Indiana net operating losses carried over to that year. A taxpaye…
Ind. Code § 6-3-2-2.6 Corporations and nonresident persons; net operating losses
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Sec. 2.6. (a) This section applies to a corporation or a nonresident person. (b) Corporations and nonresident persons are entitled to a net operating loss deduction. The amount of the deduction taken in a taxable year may not exceed the taxpayer's unused Indiana net operating los…
Ind. Code § 6-3-2-2.7 Team members; Indiana income; rules
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Sec. 2.7. (a) As used in this section: (1) "Bonus for services rendered as a team member" includes: (A) a bonus earned as a result of play during the season, such as a performance bonus, including a bonus paid for a championship, playoff, or bowl game played by a team, or for sel…