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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 3.1-1-1

Definition of adjusted gross income for individuals

Official textiac.iga.in.govlast amended

Sec. 1. Adjusted Gross Income for Individuals Defined. For individuals, "Adjusted Gross Income" is "Adjusted Gross Income" as defined

in Internal Revenue Code § 62 modified as follows:

(1) Begin with gross income as defined in section 61 of the Internal Revenue Code.

(2) Subtract any deductions allowed by section 62 of the Internal Revenue Code.

(3) Make all modifications required by IC 6-3-1-3.5(a).

Amendment history

(Department of State Revenue; Reg 6-3-1-3.5(a)(010); filed Oct 15, 1979, 11:15 am: 2 IR 1511; errata, 2 IR 1743)

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