{"data":{"id":"us-in/ic-6-5.5-2-4","jurisdiction":"us-in","citation":"IC 6-5.5-2-4","heading":"Apportioned income of taxpayer filing combined return for unitary group","body":"Sec. 4. For a taxpayer filing a combined return for its unitary group, the group's apportioned income for a taxable year consists of:\n(1) the aggregate adjusted gross income, from whatever source derived, of the members of the unitary group; multiplied by\n(2) the quotient of:\n(A) all the receipts of the taxpayer members of the unitary group that are attributable to transacting business in Indiana; divided by\n(B) the receipts of all the members of the unitary group from transacting business in all taxing jurisdictions.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 2. Imposition of Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-2-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d0bd5bac67af47657997b4b7b40c8ff433adddcabfa04f408cfcf7f1c8e7e49c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-2-3","next":"us-in/ic-6-5.5-2-5"},"notice":"GroundRules: Original legal text. Not legal advice."}