45 IAC 3.1-1-19

45 IAC 3.1-1-19 Definition of gross income

Last amended: 1979Year: 2027Length: 30 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 3.1-1-19

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: 45 IAC 3.1-1-19 Definition of gross income | Justis AI