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  2. U.S. State Codes
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  4. Indiana
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  6. Title 6. Taxation
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  8. Article 5.5. Taxation of Fi...
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  10. Chapter 4. Rules for Attributing Receipts


Chapter 4. Rules for Attributing Receipts


  • 6-5.5-4-1. Application of chapter
  • 6-5.5-4-2. Definitions
  • 6-5.5-4-3. Lease or rental of real or tangible personal property
  • 6-5.5-4-4. Secured loans or installment sales contracts; interest income and other receipts
  • 6-5.5-4-5. Unsecured consumer loans; interest income and other receipts
  • 6-5.5-4-6. Unsecured commercial loans or installment obligations; interest income and other receipts to be applied in state
  • 6-5.5-4-7. Fee income and other receipts from letters of credit, acceptance of drafts, and other guarantees of credit; apportionment
  • 6-5.5-4-8. Credit cards; apportionment of service charges, interest income, and fees
  • 6-5.5-4-9. Receipts from sale of assets; apportionment
  • 6-5.5-4-10. Receipts from performance of fiduciary and other services; apportionment
  • 6-5.5-4-11. Receipts from traveler's checks, money orders, or savings bonds
  • 6-5.5-4-12. Receipts from investments of financial institution in state securities
  • 6-5.5-4-13. Participation loans; apportionment of interest income and other receipts
  • 6-5.5-4-14. Repealed
  • 6-5.5-4-15. Repealed
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