Sec. 20. The term "business income" means all income that is apportionable to the state under the Constitution of the United States.
Formerly: Acts 1963(ss), c.32, s.120; Acts 1965, c.233, s.7. As amended by P.L.250-2015, SEC.13.
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"