State Tax Court: Conditions Apply to Forced Combined Reporting

In an unpublished opinion, the Indiana Tax Court held that the Department of State Revenue (the "Department") is required to exhaust all statutory methods for determining an equitable allocation or apportionment of a taxpayer's income before forcing combination.1 Background AE Outfitters...

State Tax Court: Conditions Apply to Forced Combined Reporting

In an unpublished opinion, the Indiana Tax Court held that the Department of State Revenue (the "Department") is required to exhaust all statutory methods for determining an equitable allocation or apportionment of a taxpayer's income before forcing combination.1 Background AE Outfitters...