Indiana Code Title 6. Taxation § 6-3-1-24

(1) in the case of the maturity, redemption, sale, exchange, loan, or other disposition of stocks, bonds, notes, options, forward contracts, future contracts, and similar instruments or securities, the net gain from the sale or exchange of such contracts, instruments, or securities;

(2) in the case of the maturity, sale, or exchange of two (2) or more contracts, instruments, or securities as part of a hedging or substantially similar transaction, only the net gains from all such sales or exchanges;  and

(3) all other gross receipts of the taxpayer;