Chapter
Research Expense Credits
- Ind. Code § 6-3.1-4-1— Definitions
- Ind. Code § 6-3.1-4-2— Amount of credit; computation
- Ind. Code § 6-3.1-4-2.5— Amount of credit; alternative computation
- Ind. Code § 6-3.1-4-3— Unused credits carried forward
- Ind. Code § 6-3.1-4-4— Application of Internal Revenue Code provisions
- Ind. Code § 6-3.1-4-5— Qualified research expenses; determination
- Ind. Code § 6-3.1-4-6— Federal credit expiration date inapplicable
- Ind. Code § 6-3.1-4-7— Pass through entity; shareholder, partner, or member
- Ind. Code § 6-3.1-4-8— Disclosure of reasons for not claiming the federal credit