Chapter

Imposition of Tax and Deductions

Ind. Code § 6-3-2-0.3— Intent of general assembly adding section 2.3 of this chapter
Ind. Code § 6-3-2-1— Imposition of tax; tax rate; calculation and certification of individual adjusted gross income tax rate
Ind. Code § 6-3-2-1.5— Expired
Ind. Code § 6-3-2-1.7— Election for certain corporations; qualified distribution sales to a distributor for resale; sourcing of the sale
Ind. Code § 6-3-2-1.9— "Federal taxable income" for determination of state net operating loss deduction
Ind. Code § 6-3-2-2— "Adjusted gross income derived from sources within Indiana"; apportionment; payroll factor; sales factor; property factor; pass through entities
Ind. Code § 6-3-2-2.1— Expired
Ind. Code § 6-3-2-2.2— Interest income, discounts, and receipts attributable to state
Ind. Code § 6-3-2-2.3— In-state commercial printing for out-of-state customer
Ind. Code § 6-3-2-2.4— Foreign operating corporations; determination of percentage of business activity outside United States
Ind. Code § 6-3-2-2.5— Resident persons; net operating loss; adjusted gross income
Ind. Code § 6-3-2-2.6— Corporations and nonresident persons; net operating losses
Ind. Code § 6-3-2-2.7— Team members; Indiana income; rules
Ind. Code § 6-3-2-2.8— Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities
Ind. Code § 6-3-2-2.9— Repealed
Ind. Code § 6-3-2-3— Repealed
Ind. Code § 6-3-2-3.1— Taxation; nonprofit entities; unrelated business income
Ind. Code § 6-3-2-3.2— Indiana income of race team members
Ind. Code § 6-3-2-3.3— "Nonresident partner"; allocation to partner's state of residence or commercial domicile; treatment as business income; apportionment
Ind. Code § 6-3-2-3.5— Exemption; fares for public transportation services
Ind. Code § 6-3-2-3.7— Remainder of federal civil service annuity minus certain retirement benefits; deduction
Ind. Code § 6-3-2-4— Military service deduction; retirement income or survivor's benefits deduction
Ind. Code § 6-3-2-4-b— Military service deduction; retirement income or survivor's benefits deduction
Ind. Code § 6-3-2-5— Repealed
Ind. Code § 6-3-2-5.3— Repealed
Ind. Code § 6-3-2-5.5— Repealed
Ind. Code § 6-3-2-6— Deduction; rent payments
Ind. Code § 6-3-2-7— Repealed
Ind. Code § 6-3-2-8— Enterprise zone employers; exemption from deduction
Ind. Code § 6-3-2-9— Disability retirement; deduction; amount
Ind. Code § 6-3-2-10— Unemployment compensation; deduction
Ind. Code § 6-3-2-11— Deductions from adjusted gross income; federal employee paid leave
Ind. Code § 6-3-2-12— Foreign source dividends; deduction; computation
Ind. Code § 6-3-2-13— Expired
Ind. Code § 6-3-2-14— Repealed
Ind. Code § 6-3-2-14.1— Prize money accruing before July 1, 2002; exemption
Ind. Code § 6-3-2-14.5— Repealed
Ind. Code § 6-3-2-15— Repealed
Ind. Code § 6-3-2-16— Transactions between taxable entity and unitary taxpayer subject to IC 6-5.5
Ind. Code § 6-3-2-17— Repealed
Ind. Code § 6-3-2-18— Employee medical care savings accounts; exemption limited to deposits before January 1, 2016
Ind. Code § 6-3-2-19— Distributions for higher education; exemptions
Ind. Code § 6-3-2-20— Corporations; intangible expenses; directly related interest expenses; exceptions
Ind. Code § 6-3-2-21.7— Exemption for certain income derived from patents
Ind. Code § 6-3-2-22— Deduction; unreimbursed education expenditures
Ind. Code § 6-3-2-24— Income tax exemption; Olympic medalist
Ind. Code § 6-3-2-25— Adjusted gross income tax deduction for property taxes imposed for March 1, 2006, or January 15, 2007, assessment
Ind. Code § 6-3-2-26— Deduction for contributions to a regional development authority infrastructure fund
Ind. Code § 6-3-2-27.5— Exemption for Indiana income earned by nonresidents
Ind. Code § 6-3-2-27.5-b— Exemption for Indiana income earned by nonresidents
Ind. Code § 6-3-2-28— Deduction for qualified health care sharing expenses
Ind. Code § 6-3-2-29— Specified research or experimental expenditures; deduction; computation