GroundRules
IC 6-5.5-4-9: Receipts from sale of assets; apportionment
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
- Chapter 4. Rules for Attributing Receipts
Sec. 9. Receipts from the sale of an asset, tangible or intangible, must be apportioned in the manner that the income from the asset would be apportioned under this chapter.
Collected 2026-09-09T01:51:39Z. Source file · JSON