Modifications

Official source

1. Additions. Federal adjusted gross income shall be increased by: 2. Subtractions. Federal adjusted gross income shall be reduced by: 3. Fiduciary adjustment. There shall be added to or subtracted from federal adjusted gross income, as the case may be, the taxpayer's share of the fiduciary adjustment determined under section 5164 . 4. Cross reference. For modifications required to be made by a partner relating to items of income, gain, loss or deductions of a partnership, see chapter 815 .

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Modifications

Official source

1. Additions. Federal adjusted gross income shall be increased by: 2. Subtractions. Federal adjusted gross income shall be reduced by: 3. Fiduciary adjustment. There shall be added to or subtracted from federal adjusted gross income, as the case may be, the taxpayer's share of the fiduciary adjustment determined under section 5164 . 4. Cross reference. For modifications required to be made by a partner relating to items of income, gain, loss or deductions of a partnership, see chapter 815 .