§ 34-31-8-10

An innocent successor corporation may establish the fair market value of the total gross assets, including intangible assets, of a transferor corporation to determine limitations under section 8 of this chapter by any reasonable method, including:(1) by reference to the going concern value of the assets;(2) by reference to the purchase price attributable to or paid for assets in an arms length transaction; or(3) in the absence of other readily available information from which the fair market value can be determined, by reference to the value of the assets recorded on a balance sheet.As added by P.L.134-2009, SEC.6.