Indiana Code
Chapter 1. Definitions
6-5.5-1-14. "Subsidiary"

Sec. 14. "Subsidiary" means:
(1) a corporation fifty percent (50%) or more of whose voting stock; or
(2) an entity other than a corporation that is taxed as a corporation under the Internal Revenue Code and fifty percent (50%) of whose net worth;
is owned by another legal entity.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.17.

Structure Indiana Code

Title 6. Taxation

Article 5.5. Taxation of Financial Institutions

Chapter 1. Definitions

6-5.5-1-1. Application of Definitions

6-5.5-1-2. "Adjusted Gross Income"

6-5.5-1-2-b. "Adjusted Gross Income"

6-5.5-1-3. "Business of a Financial Institution"

6-5.5-1-4. "Commercial Domicile"

6-5.5-1-5. "Compensation"

6-5.5-1-6. "Corporation"

6-5.5-1-7. "Department"

6-5.5-1-8. "Employee"

6-5.5-1-9. "Foreign Bank"

6-5.5-1-10. "Gross Income"

6-5.5-1-11. "Internal Revenue Code"

6-5.5-1-12. "Nonresident Taxpayer"

6-5.5-1-13. "Resident Taxpayer"

6-5.5-1-14. "Subsidiary"

6-5.5-1-15. "Taxable Year"

6-5.5-1-16. "Taxing Jurisdiction"

6-5.5-1-17. "Taxpayer"

6-5.5-1-18. "Unitary Business"

6-5.5-1-19. "Partnership"

6-5.5-1-20. "Bonus Depreciation"

6-5.5-1-21. "Loans Arising in Factoring"