45 Ind. Admin. Code 3.1-1-19

Current through December 12, 2024

Section 45 IAC 3.1-1-19 - Definition of gross income

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-8

Sec. 19.

"Gross Income" Defined. "Gross income" for Adjusted Gross Income Tax purposes is gross income as defined in Internal Revenue Code § 61. See Regulation 6-3-1-3.5(a)(020) [ 45 IAC 3.1-1-2 ].

45 IAC 3.1-1-19

Department of State Revenue; Reg 6-3-1-8 010; filed Oct 15, 1979, 11:15 am: 2 IR 1520; errata, 2 IR 1743