2017 Indiana Code
TITLE 6. Taxation
CHAPTER 5. Deductions
6-2.3-5-2. Bad debts

Universal Citation: IN Code § 6-2.3-5-2 (2017)
IC 6-2.3-5-2 Bad debts

     Sec. 2. Each taxable year, a taxpayer that reports the taxpayer's gross receipts on an accrual basis is entitled to deduct bad debts from the taxpayer's gross receipts in the same manner provided in IC 6-2.5-6-9.

As added by P.L.192-2002(ss), SEC.47.


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