Indiana Code

Ind. Code § 6-3-1-28 (2026)

"Combined income tax return"

✓ current as of May 2026

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Sec. 28. "Combined income tax return" means any income tax return on which one (1) or more taxpayers report income, deductions, and credits on a combined basis with one (1) or more other entities.

As added by P.L.75-1985, SEC.3.

Notes of Decisions

Cited in 6 cases, 1996–2015 · leading case: Nick Popovich v. Indiana Dep't of State Revenue, 17 N.E.3d 405 (Ind. T.C. 2014).

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Nick Popovich v. Indiana Dep't of State Revenue, 17 N.E.3d 405 (Ind. T.C. 2014). · cites it 2× “” But see Ind.Code § 6-3-1-28 (2014) (defining a “combined income tax return” as “any income tax return on which one (1) or more taxpayers report income, deductions, and credits on a combined basis with one (1) or more other entities”).”

Indiana Dep't of State Revenue v. Rent-A-Ctr. East, Inc., 963 N.E.2d 463 (Ind. 2012). · cites it 2× “” Ind.Code § 6-3-1-28 (2010). 2 . There has been no substantive change in the relevant provisions since the tax year at issue, and citing to their present locations within the Code simply makes it easier for other readers.”

Cooper Indus., Inc. v. Indiana Dep't of State Revenue, 673 N.E.2d 1209 (Ind. T.C. 1996). · cites it 2× “” Ind.Code Ann. § 6-3-1-28 (West 1989). 3 .”

Hunt Corp. v. Dep't of State Revenue, 709 N.E.2d 766 (Ind. T.C. 1999). · cites it 2× “See Ind.Code § 6-3-1-28 (1998) (defining combined return).”

Rent-A-Ctr. East, Inc. v. Indiana Dep't of State Revenue, 42 N.E.3d 1043 (Ind. T.C. 2015). · cites it 2× “” Ind.Code § 6-3-1-28 (2003), 4 . A transfer pricing study, done in accordance with IRC § 482 and its associated regulations, determines whether the intercompany transactions between related entities are conducted at the same cost .”

Rent-A-Ctr. East, Inc. v. Indiana Dep't of State Revenue, 952 N.E.2d 387 (Ind. T.C. 2011). · cites it 2× “” Ind.Code § 6-3-1-28 (West 2003). . Neither subsection (o) nor subsection (m) is at issue in the current matter.”

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