Indiana · Regulations
Rule 5 — Valuation of Inventory
16 sections
16 sections
- 50 IAC 4.2-5-150 IAC 4.2-5-1 "Inventory" defined
- 50 IAC 4.2-5-1.150 IAC 4.2-5-1.1 Inventory not subject to assessment
- 50 IAC 4.2-5-250 IAC 4.2-5-2 Inventory subject to assessment (Repealed)Repealed
- 50 IAC 4.2-5-350 IAC 4.2-5-3 Book cost (Repealed)Repealed
- 50 IAC 4.2-5-450 IAC 4.2-5-4 Mandatory adjustments (Repealed)Repealed
- 50 IAC 4.2-5-550 IAC 4.2-5-5 Definitions (Repealed)Repealed
- 50 IAC 4.2-5-650 IAC 4.2-5-6 Inventory not on a perpetual basis (Repealed)Repealed
- 50 IAC 4.2-5-750 IAC 4.2-5-7 Alternative method
- 50 IAC 4.2-5-850 IAC 4.2-5-8 Reporting of inventory not carried on books of taxpayer (Repealed)Repealed
- 50 IAC 4.2-5-950 IAC 4.2-5-9 Average method of valuation (Repealed)Repealed
- 50 IAC 4.2-5-1050 IAC 4.2-5-10 Average inventory election for perishable horticultural processors (Repealed)Repealed
- 50 IAC 4.2-5-1150 IAC 4.2-5-11 Optional method of valuation for retailers (Repealed)Repealed
- 50 IAC 4.2-5-1250 IAC 4.2-5-12 "Gross value of inventory subject to taxation before valuation adjustments" defined (Repealed)Repealed
- 50 IAC 4.2-5-1350 IAC 4.2-5-13 Valuation adjustment
- 50 IAC 4.2-5-1450 IAC 4.2-5-14 Abnormal obsolescence adjustment (Repealed)Repealed
- 50 IAC 4.2-5-1550 IAC 4.2-5-15 Determination of true tax value of inventory (Repealed)Repealed