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Indiana Code Title 6. Taxation § 6-5.5-2-4

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 4.  For a taxpayer filing a combined return for its unitary group, the group's apportioned income for a taxable year consists of:

(1) the aggregate adjusted gross income, from whatever source derived, of the members of the unitary group;  multiplied by

(2) the quotient of:

(A) all the receipts of the taxpayer members of the unitary group that are attributable to transacting business in Indiana;  divided by

(B) the receipts of all the members of the unitary group from transacting business in all taxing jurisdictions.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-5.5-2-4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-5-5-2-4/

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