{"data":{"id":"us-in/ic-6-5.5-4-13","jurisdiction":"us-in","citation":"IC 6-5.5-4-13","heading":"Participation loans; apportionment of interest income and other receipts","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 4. Rules for Attributing Receipts"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-4-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2a5019cb8a54b40aeb4283f12f2d97bd985c138019dc6cfcb716caf2bdfb7813","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-4-12","next":"us-in/ic-6-5.5-4-14"},"notice":"GroundRules: Original legal text. Not legal advice."}