{"data":{"id":"us-in/ic-6-5.5-1-15","jurisdiction":"us-in","citation":"IC 6-5.5-1-15","heading":"\"Taxable year\"","body":"Sec. 15. \"Taxable year\", with respect to a taxpayer, means the taxable year of the taxpayer as shown on the taxpayer's return required to be filed under the Internal Revenue Code. If a taxpayer does not file a return under the Internal Revenue Code, the taxpayer's taxable year is the calendar year.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-1-15","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"db5f2ef4dce69285f15dcd3dd6bb37a3442e7e4107fd7393e7b0a025ae8105a8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-1-14","next":"us-in/ic-6-5.5-1-16"},"notice":"GroundRules: Original legal text. Not legal advice."}