Section 6-5.5-2-4 - Apportioned income of taxpayer filing combined return for unitary groupFor a taxpayer filing a combined return for its unitary group, the group's apportioned income for a taxable year consists of:
(1) the aggregate adjusted gross income, from whatever source derived, of the members of the unitary group; multiplied by(2) the quotient of: (A) all the receipts of the taxpayer members of the unitary group that are attributable to transacting business in Indiana; divided by(B) the receipts of all the members of the unitary group from transacting business in all taxing jurisdictions.As added by P.L. 347-1989 (ss), SEC.1. Amended by P.L. 68-1991, SEC.5; P.L. 6-2000, SEC.3.