Ind. Admin. Code tit. 45, § 3.1-1-19 - Definition of Gross Income

Current as of January 1, 1970

45 Iac 3.1-1-19 - Definition of Gross Income45 Iac 3.1-1-19 - Definition of Gross Income

45 Iac 3.1-1-18 - Charitable Contributions of Trust Estate; Exempt Trusts 45 Iac 3.1-1-20 - Definition of Corporation

45 IAC 3.1-1-19 Definition of gross income

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) $45 IAC 3.1-1-2$ .

(Department of State Revenue; Reg 6-3-1-8(010); filed Oct 15, 1979, 11:15 am: 2 IR 1520; errata, 2 IR 1743)

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