Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 3.1 - ADJUSTED GROSS INCOME TAX
Rule 45 IAC 3.1-1 - State Adjusted Gross Income Tax
Section 45 IAC 3.1-1-1 - Definition of adjusted gross income for individuals

45 Ind. Admin. Code 3.1-1-1

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Current through December 12, 2024
Section 45 IAC 3.1-1-1 - Definition of adjusted gross income for individuals

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-3.5

Sec. 1.

Adjusted Gross Income for Individuals Defined. For individuals, "Adjusted Gross Income" is "Adjusted Gross Income" as defined in Internal Revenue Code § 62 modified as follows:

(1) Begin with gross income as defined in section 61 of the Internal Revenue Code.
(2) Subtract any deductions allowed by section 62 of the Internal Revenue Code.
(3) Make all modifications required by IC 6-3-1-3.5(a).

45 IAC 3.1-1-1

Department of State Revenue; Reg 6-3-1-3.5 a (010); filed Oct 15, 1979, 11:15 am: 2 IR 1511; errata, 2 IR 1743