Definition of gross income

Indiana Administrative Code

Section: 45-3.1-1-19

Jurisdiction: IN

Bluebook Citation: 45 Ind. Admin. Code 3.1-1-19

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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