"Taxable Year" Defined

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  2. Indiana Code
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  5. Definitions and Rules of Construction
  6. "Taxable Year" Defined

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Sec. 11. "Taxable year" means the year that a taxpayer uses for purposes of filing the taxpayer's federal income tax return. If a taxpayer does not file a federal income tax return, the term means a calendar year.

As added by P.L.192-2002(ss), SEC.47.


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