{"data":{"id":"us-in/ic-6-3-1-20","jurisdiction":"us-in","citation":"IC 6-3-1-20","heading":"\"Business income\"","body":"Sec. 20. The term \"business income\" means all income that is apportionable to the state under the Constitution of the United States.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-20","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"114acd1736f29b74af80e995d45a76ee58ead9d5268ccaa5b3af4aae2c3abbb3","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-19.5","next":"us-in/ic-6-3-1-21"},"notice":"GroundRules: Original legal text. Not legal advice."}