Indiana Code
Chapter 1. Definitions
6-3-1-2. Construction of Definitions

Sec. 2. Except where the context otherwise requires, the definitions given in this article govern the construction of this article.
Formerly: Acts 1963(ss), c.32, s.102. As amended by P.L.2-1988, SEC.4.

Structure Indiana Code

Title 6. Taxation

Article 3. State Income Taxes

Chapter 1. Definitions

6-3-1-1. Short Title

6-3-1-2. Construction of Definitions

6-3-1-2.5. "Armed Forces of the United States"

6-3-1-2.7. "National Guard"

6-3-1-3. Repealed

6-3-1-3.1. Repealed

6-3-1-3.5. "Adjusted Gross Income"

6-3-1-4. "Department"

6-3-1-5. "Employer"

6-3-1-6. "Employee"

6-3-1-7. "Fiduciary"

6-3-1-8. "Gross Income"

6-3-1-9. "Individual"

6-3-1-10. "Corporation"

6-3-1-11. "Internal Revenue Code"

6-3-1-12. "Resident"

6-3-1-13. "Nonresident"

6-3-1-14. "Person"

6-3-1-15. "Taxpayer"

6-3-1-16. "Taxable Year"

6-3-1-17. Repealed

6-3-1-18. Repealed

6-3-1-19. "Partnership" and "Partner"

6-3-1-19.5. Repealed

6-3-1-20. "Business Income"

6-3-1-21. "Nonbusiness Income"

6-3-1-22. "Commercial Domicile"

6-3-1-23. "Compensation"

6-3-1-24. "Sales"

6-3-1-25. "State"

6-3-1-26. "Foreign Corporation"

6-3-1-27. "United States"

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"

6-3-1-37. "Telecommunication Services"

6-3-1-38. "Broadcast Services"