<p>Indiana Tax Court Says Company Does Not Have to File Combined Returns With Affiliates</p>

Indiana Tax Court Says Company Does Not Have to File Combined Returns With Affiliates

The Indiana Tax Court held that a company did not have to file combined income tax returns with its affiliates that used the state's roadways to deliver products, saying that the record did not show that the taxpayer engaged in any tax avoidance measures and that the company's transfer pricing rates met a study's arm's-length suggested rates.