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Indiana · Snapshot 2026

IC 6-5.5-4-13: Participation loans; apportionment of interest income and other receipts

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
  3. Chapter 4. Rules for Attributing Receipts

Sec. 13. Interest income and other receipts from a participating financial institution's portion of participation loans must be attributed under this chapter. A participation loan is a loan in which more than one (1) lender is a creditor to a common borrower.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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