Ind. Code § 30-2-14-1

Current through P.L. 171-2024

Section 30-2-14-1 - "Accounting period" defined

As used in this chapter, "accounting period" means a calendar year unless another twelve (12) month period is selected by a fiduciary. The term includes a portion of a calendar year or other twelve (12) month period that begins when an income interest begins or ends when an income interest ends.

IC 30-2-14-1

As added by P.L. 84-2002, SEC.2.