Ind. Admin. Code tit. 45, § 3.1-1-4 - Disallowed Internal Revenue Code Deductions

Current as of January 1, 1970

45 Iac 3.1-1-4 - Disallowed Internal Revenue Code Deductions45 Iac 3.1-1-4 - Disallowed Internal Revenue Code Deductions

45 Iac 3.1-1-3 - Allowed Internal Revenue Code Deductions 45 Iac 3.1-1-5 - Modifications to Federal Adjusted Gross Income to Determine Indiana Adjusted Gross Income (repealed)

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

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-3.5

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.

(Department of State Revenue; Reg 6-3-1-3.5(a)(040); filed Oct 15, 1979, 11:15 am: 2 IR 1512; errata, 2 IR 1743)

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