Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-19
Definition of gross income
Official textiac.iga.in.govlast amended
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)
Amendment history
(Department of State Revenue; Reg 6-3-1-8(010); filed Oct 15, 1979, 11:15 am: 2 IR 1520; errata, 2 IR 1743)
Source: view the official text
Nearby sections (25 sections)
- 3.1-1-7 · Allocation of income among states; reciprocity
- 3.1-1-8 · Definition of adjusted gross income for corporations…
- 3.1-1-9 · Allowance of corporate net operating loss; modifications…
- 3.1-1-10 · Definition of adjusted gross income for fiduciaries…
- 3.1-1-11 · Exemptions for trusts and estates (Repealed)
- 3.1-1-12 · Resident and nonresident trusts and estates
- 3.1-1-13 · Deduction for distribution from estate or trust
- 3.1-1-14 · Report of distribution; allocation by nonresident estate or…
- 3.1-1-15 · Application of excess deductions of estate or trust
- 3.1-1-16 · Final account and certificate of clearance of fiduciary
- 3.1-1-17 · Net operating losses and capital losses for fiduciaries and…
- 3.1-1-18 · Charitable contributions of trust estate; exempt trusts
- 3.1-1-19 · Definition of gross income
- 3.1-1-20 · Definition of corporation
- 3.1-1-21 · Definition of resident
- 3.1-1-21.5 · "Permanent place of residence" defined
- 3.1-1-22 · "Domicile" defined
- 3.1-1-22.5 · Determination of domicile
- 3.1-1-23 · Special cases of residency
- 3.1-1-24 · Definition of nonresident
- 3.1-1-25 · Tax liability of nonresident
- 3.1-1-26 · Definition of person
- 3.1-1-27 · Definition of taxpayer
- 3.1-1-28 · Taxable year
- 3.1-1-29 · Definition of business income