6-3-1-28. "Combined income tax return"

IN Code § 6-3-1-28 (2019) (N/A)
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Sec. 28. "Combined income tax return" means any income tax return on which one (1) or more taxpayers report income, deductions, and credits on a combined basis with one (1) or more other entities.

As added by P.L.75-1985, SEC.3.