Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-4
Disallowed Internal Revenue Code deductions
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)
Amendment history
(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)
Source: view the official text
Nearby sections (25 sections)
- 2.2-9-3 · Penalties; retail merchants
- 2.2-9-4 · Responsible officer liability
- 2.2-9-5 · Inclusion in the price or absorption of the tax; offense
- 2.2-9-6 · Penalties; retail merchants; false advertisement
- 2.2-9-7 · Vehicle license, aircraft or watercraft registration; payment…
- 2.2-10-1 · Miscellaneous (Repealed)
- 2.2-10-2 · Gross income tax law; application (Repealed)
- 2.2-10-3 · Citations to prior law (Repealed)
- 3 · ARTICLE 3. ADJUSTED GROSS INCOME (REPEALED)
- 3.1-1-1 · Definition of adjusted gross income for individuals
- 3.1-1-2 · Definition of gross income for individuals
- 3.1-1-3 · Allowed Internal Revenue Code deductions
- 3.1-1-4 · Disallowed Internal Revenue Code deductions
- 3.1-1-5 · Modifications to federal adjusted gross income to determine…
- 3.1-1-6 · Net operating loss deduction for individuals (Repealed)
- 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- 3.1-1-11 · Exemptions for trusts and estates (Repealed)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