45 IAC 3.1-1-4

45 IAC 3.1-1-4 Disallowed Internal Revenue Code deductions

Last amended: 1979Year: 2027Length: 57 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 3.1-1-4

Sec. 4. Deductions from Federal Adjusted Gross Income Taken in Determining Federal Taxable Income Which Are Not Allowed in Determining Indiana Adjusted Gross Income for Individuals. Deductions under Internal Revenue Code Subchapter B, Parts VI and VII which are allowable in determining Federal taxable income (itemized deductions) are not allowable deductions in determining Indiana Adjusted Gross Income.
45 IAC 3.1-1-4: 45 IAC 3.1-1-4 Disallowed Internal Revenue Code deductions | Justis AI