Part 45 - Gross Income
- Section 45.1 - Taxability of utilities of the first class
- Section 45.2 - Methods of accounting
- Section 45.3 - Inclusions in gross income
- Section 45.4 - Receipts from sales made and services rendered
- Section 45.5 - Deductions for costs
- Section 45.6 - Installment and conditional sales
- Section 45.7 - Nontaxable receipts from sales and services
- Section 45.8 - Interstate and foreign commerce
- Section 45.9 - Sales for resale
- Section 45.10 - Profits from the sale of securities
- Section 45.11 - Profits from the sale of real property
- Section 45.12 - Profits from the sale of personal property
- Section 45.13 - Interest, dividends and royalties
- Section 45.14 - Profits from any transaction within this State whatsoever