{"data":{"id":"us-in/ic-6-5.5-4-9","jurisdiction":"us-in","citation":"IC 6-5.5-4-9","heading":"Receipts from sale of assets; apportionment","body":"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.","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#6-5.5-4-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e78eb57ba65cc3280bc6f7e00fa4c8283d60f0b4f04b715bc9fe4b2590e7d5d6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-4-8","next":"us-in/ic-6-5.5-4-10"},"notice":"GroundRules: Original legal text. Not legal advice."}