Section 45IAC3.1-1-1. Definition of adjusted gross income for individuals

Section 45IAC3.1-1-2. Definition of gross income for individuals

Section 45IAC3.1-1-3. Allowed Internal Revenue Code deductions

Section 45IAC3.1-1-4. Disallowed Internal Revenue Code deductions

Section 45IAC3.1-1-5. Modifications to federal adjusted gross income to determine Indiana adjusted gross income

Section 45IAC3.1-1-6. Net operating loss deduction for individuals

Section 45IAC3.1-1-7. Allocation of income among states; reciprocity

Section 45IAC3.1-1-8. Definition of adjusted gross income for corporations

Section 45IAC3.1-1-9. Allowance of corporate net operating loss; modifications

Section 45IAC3.1-1-10. Definition of adjusted gross income for fiduciaries

Section 45IAC3.1-1-11. Exemptions for trusts and estates

Section 45IAC3.1-1-12. Resident and nonresident trusts and estates

Section 45IAC3.1-1-13. Deduction for distribution from estate or trust

Section 45IAC3.1-1-14. Report of distribution; allocation by nonresident estate or trust

Section 45IAC3.1-1-15. Application of excess deductions of estate or trust

Section 45IAC3.1-1-16. Final account and certificate of clearance of fiduciary

Section 45IAC3.1-1-17. Net operating losses and capital losses for fiduciaries and beneficiaries

Section 45IAC3.1-1-18. Charitable contributions of trust estate; exempt trusts

Section 45IAC3.1-1-19. Definition of gross income

Section 45IAC3.1-1-20. Definition of corporation

Section 45IAC3.1-1-21. Definition of resident

Section 45IAC3.1-1-22. Definition of domicile

Section 45IAC3.1-1-23. Special cases of residency

Section 45IAC3.1-1-24. Definition of nonresident

Section 45IAC3.1-1-25. Tax liability of nonresident

Section 45IAC3.1-1-26. Definition of person

Section 45IAC3.1-1-27. Definition of taxpayer

Section 45IAC3.1-1-28. Taxable year

Section 45IAC3.1-1-29. Definition of business income

Section 45IAC3.1-1-30. Trade or business construed

Section 45IAC3.1-1-31. Definition of nonbusiness income

Section 45IAC3.1-1-32. Definition of commercial domicile

Section 45IAC3.1-1-33. Definition of compensation

Section 45IAC3.1-1-34. Definition of sales

Section 45IAC3.1-1-35. Definition of state

Section 45IAC3.1-1-36. Tax rates

Section 45IAC3.1-1-37. Allocation and apportionment of income of multistate corporations

Section 45IAC3.1-1-38. Definition of doing business

Section 45IAC3.1-1-39. Apportionment of business income by corporations

Section 45IAC3.1-1-40. Property factor for apportionment (Repealed)

Section 45IAC3.1-1-41. Property included in property factor (Repealed)

Section 45IAC3.1-1-42. Consistency among reports

Section 45IAC3.1-1-43. Numerator of property factor (Repealed)

Section 45IAC3.1-1-44. Valuation of owned property (Repealed)

Section 45IAC3.1-1-45. Valuation of rented property (Repealed)

Section 45IAC3.1-1-46. Methods of averaging property values (Repealed)

Section 45IAC3.1-1-47. Payroll factor for apportionment (Repealed)

Section 45IAC3.1-1-48. Denominator of payroll factor (Repealed)

Section 45IAC3.1-1-49. Numerator of payroll factor (Repealed)

Section 45IAC3.1-1-50. Sales factor for apportionment; sales defined

Section 45IAC3.1-1-51. Denominator of sales factor

Section 45IAC3.1-1-52. Numerator of sales factor

Section 45IAC3.1-1-53. In-state sales of tangible personal property

Section 45IAC3.1-1-54. Definition of sales to United States government

Section 45IAC3.1-1-55. Attribution of sales to state

Section 45IAC3.1-1-56. Allocation of nonbusiness income

Section 45IAC3.1-1-57. Rents and royalties from real property and tangible personal property as nonbusiness income

Section 45IAC3.1-1-58. Allocation of capital gains and losses

Section 45IAC3.1-1-59. Interest as nonbusiness income

Section 45IAC3.1-1-60. Dividends as business income

Section 45IAC3.1-1-61. Patent and copyright royalties as nonbusiness income

Section 45IAC3.1-1-62. Special cases of allocation and apportionment

Section 45IAC3.1-1-63. Apportionment in absence of one or more factors

Section 45IAC3.1-1-64. Definition of taxable in another state

Section 45IAC3.1-1-65. Exempt organizations and income; report

Section 45IAC3.1-1-66. Subchapter S corporations and shareholders

Section 45IAC3.1-1-67. Subchapter S corporation reports; taxation of shareholders

Section 45IAC3.1-1-68. Unrelated business income of exempt organizations

Section 45IAC3.1-1-69. Federal civil service annuity income

Section 45IAC3.1-1-70. Military pay

Section 45IAC3.1-1-71. Credits and adjustments for taxes withheld

Section 45IAC3.1-1-72. Credit for other taxes paid by corporation (Repealed)

Section 45IAC3.1-1-73. Completed contract accounting; credit for taxes paid (Repealed)

Section 45IAC3.1-1-74. Credit for other state income taxes

Section 45IAC3.1-1-75. Nonresident credit from other states

Section 45IAC3.1-1-76. Reciprocity

Section 45IAC3.1-1-77. Nonresident reverse credit reciprocity

Section 45IAC3.1-1-78. Credit for the elderly

Section 45IAC3.1-1-79. Credit for contributions to colleges

Section 45IAC3.1-1-80. Definition of household income for circuit breaker credit and credit for elderly and disabled (Repealed)

Section 45IAC3.1-1-81. Definition of homestead (Repealed)

Section 45IAC3.1-1-82. Circuit breaker credit eligibility (Repealed)

Section 45IAC3.1-1-83. Circuit breaker credit filing requirements (Repealed)

Section 45IAC3.1-1-84. Circuit breaker credit computation (Repealed)

Section 45IAC3.1-1-85. Credit for motor fuel tax (Repealed)

Section 45IAC3.1-1-86. Credit for neighborhood assistance contributions

Section 45IAC3.1-1-87. Limitation on credit for neighborhood assistance

Section 45IAC3.1-1-88. Claim for neighborhood assistance credit

Section 45IAC3.1-1-89. Limitation on total neighborhood assistance credits granted by state

Section 45IAC3.1-1-90. Time extensions for filing returns (Repealed)

Section 45IAC3.1-1-91. Declarations of estimated tax by individuals

Section 45IAC3.1-1-92. Declarations of estimated tax by corporations

Section 45IAC3.1-1-93. Copies of federal returns; social security numbers; confidentiality (Repealed)

Section 45IAC3.1-1-94. Notice of change in federal return or liability

Section 45IAC3.1-1-95. Prescribed forms (Repealed)

Section 45IAC3.1-1-96. Copies of forms (Repealed)

Section 45IAC3.1-1-97. Returns and reports by withholding agents

Section 45IAC3.1-1-98. Withholding and returns by interstate transportation companies

Section 45IAC3.1-1-99. Withholding for church and clergy

Section 45IAC3.1-1-100. Withholding from certain types of employees and incomes

Section 45IAC3.1-1-101. Annual reconciliation of employers' withholding tax

Section 45IAC3.1-1-102. Changes in form WH-4

Section 45IAC3.1-1-103. Refund or credit for excess withholding

Section 45IAC3.1-1-104. Information returns (Repealed)

Section 45IAC3.1-1-105. Annual return of partnership or trust fund

Section 45IAC3.1-1-106. Partner's distributive share

Section 45IAC3.1-1-107. Partnership withholding requirements

Section 45IAC3.1-1-108. Partnership withholding returns

Section 45IAC3.1-1-109. Withholding requirements for subchapter S corporations

Section 45IAC3.1-1-110. Consolidated returns of affiliated groups

Section 45IAC3.1-1-111. Membership in affiliated groups; bank holding companies

Section 45IAC3.1-1-112. Consolidated returns for other taxes not required

Section 45IAC3.1-1-113. Withholding on distributions to nonresident beneficiaries of Indiana trusts and estates

Section 45IAC3.1-1-114. Withholding returns and payments by trusts and estates

Section 45IAC3.1-1-115. Reciprocal agreement states

Section 45IAC3.1-1-116. Credit against liability instead of refund (Repealed)

Section 45IAC3.1-1-117. Payment of refunds; interest (Repealed)

Section 45IAC3.1-1-118. Demand for additional taxes (Repealed)

Section 45IAC3.1-1-119. Penalty for nonpayment (Repealed)

Section 45IAC3.1-1-120. Penalty for fraudulent nonpayment (Repealed)

Section 45IAC3.1-1-121. Failure to timely file or pay; penalty (Repealed)

Section 45IAC3.1-1-122. Jeopardy assessment and collection (Repealed)

Section 45IAC3.1-1-123. Penalty for failure to file information returns (Repealed)

Section 45IAC3.1-1-124. Preparation of return by department; penalty (Repealed)

Section 45IAC3.1-1-125. Time limitation on assessment by department (Repealed)

Section 45IAC3.1-1-126. Proposed assessment of additional tax; protest (Repealed)

Section 45IAC3.1-1-127. Hearings on protest of proposed assessment (Repealed)

Section 45IAC3.1-1-128. Agreed extension of time for proposed assessment (Repealed)

Section 45IAC3.1-1-129. Automatic extension of time for proposed assessment (Repealed)

Section 45IAC3.1-1-130. Warrants for collection of taxes; execution (Repealed)

Section 45IAC3.1-1-131. Collection by civil action by department (Repealed)

Section 45IAC3.1-1-132. Injunction against continuing business (Repealed)

Section 45IAC3.1-1-133. Receivership (Repealed)

Section 45IAC3.1-1-134. Cumulative remedies (Repealed)

Section 45IAC3.1-1-135. List of unsatisfied warrants (Repealed)

Section 45IAC3.1-1-136. Employment of collection attorneys (Repealed)

Section 45IAC3.1-1-137. Time limitation on refund claims; assessment; interest (Repealed)

Section 45IAC3.1-1-138. Filing refund claim (Repealed)

Section 45IAC3.1-1-139. Hearings on refund claims (Repealed)

Section 45IAC3.1-1-140. Suit for refund (Repealed)

Section 45IAC3.1-1-141. Limited confidentiality of taxpayer information (Repealed)

Section 45IAC3.1-1-142. Corporate dissolution and tax payment (Repealed)

Section 45IAC3.1-1-143. Retention of taxpayer's books and records (Repealed)

Section 45IAC3.1-1-144. Disclosure of other tax returns and schedules (Repealed)

Section 45IAC3.1-1-145. False records prohibited (Repealed)

Section 45IAC3.1-1-146. Penalties for tax evasion (Repealed)

Section 45IAC3.1-1-147. Prosecution of violators (Repealed)

Section 45IAC3.1-1-148. Rulemaking powers; distribution of rules and forms (Repealed)

Section 45IAC3.1-1-149. Investigations by department; cooperation (Repealed)

Section 45IAC3.1-1-150. Exemptions from gross income tax (Repealed)

Section 45IAC3.1-1-151. Taxation of partnerships with corporate members (Repealed)

Section 45IAC3.1-1-152. Taxation of partners of partnerships with corporate members (Repealed)

Section 45IAC3.1-1-153. Taxation of a corporate partner

Section 45IAC3.1-1-154. Airport development zones