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 ] .

← Charitable contributions of trust estate; exempt trusts Definition of corporation →

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Whole section

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This rule cites 1 other rule.

IN reg. 61inferredIN › Regulations › Title iac › § 61

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us-in/regulation/iac/45/3.1/1-19 — Definition of gross income · Axiom

Axiom
Indiana
Regulations
Iac
Part 45
§ 45.3.1
(1-19)

Definition of gross income

Official source

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 ] .

← Charitable contributions of trust estate; exempt trusts Definition of corporation →

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

IN reg. 61inferredIN › Regulations › Title iac › § 61