Sec. 16. The term "taxable year" with respect to any taxpayer means the taxable year of such taxpayer as shown on his return required to be filed or filed pursuant to the Internal Revenue Code. Where a taxpayer does not file a return pursuant to the Internal Revenue Code, his taxable year shall be the calendar year.
Formerly: Acts 1963(ss), c.32, s.116.
Structure Indiana Code
6-3-1-2. Construction of Definitions
6-3-1-2.5. "Armed Forces of the United States"
6-3-1-3.5. "Adjusted Gross Income"
6-3-1-11. "Internal Revenue Code"
6-3-1-19. "Partnership" and "Partner"
6-3-1-21. "Nonbusiness Income"
6-3-1-22. "Commercial Domicile"
6-3-1-26. "Foreign Corporation"
6-3-1-28. "Combined Income Tax Return"
6-3-1-29. "Eligible Individual"
6-3-1-30. "Holocaust Victim's Settlement Payment"
6-3-1-31. "Victim of the September 11 Terrorist Attack"
6-3-1-32. "September 11 Terrorist Attack Settlement Payment"
6-3-1-33. "Bonus Depreciation"
6-3-1-34. "Qualified Military Income"
6-3-1-34.5. "Captive Real Estate Investment Trust"
6-3-1-35. "Pass Through Entity"
6-3-1-36. "Eligible Community Foundation"