Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 3.1 - ADJUSTED GROSS INCOME TAX
Rule 1 - State Adjusted Gross Income Tax
Section 1-28 - Taxable year
Universal Citation: 45 IN Admin Code 1-28
Current through March 20, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-16
Sec. 28.
"Taxable Year" Defined. The term "taxable year" means the taxable year of the taxpayer as shown on the return required to be filed or filed pursuant to the Internal Revenue Code. When the Internal Revenue Code requires no return to be filed, the taxable year will be the calendar year.
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