Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-5
Modifications to federal adjusted gross income to determine Indiana adjusted gross income (Repealed)
Official textiac.iga.in.govlast amended
Sec. 5.
(Repealed by Department of State Revenue; filed Sep 6, 2017, 2:19 p.m.: 20171004-IR-
045160569FRA)
Amendment history
(Repealed by Department of State Revenue; filed Sep 6, 2017, 2:19 p.m.: 20171004-IR- 045160569FRA)
Source: view the official text
Nearby sections (25 sections)
- 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- 2.2-10-1 · Miscellaneous (Repealed)
- 2.2-10-2 · Gross income tax law; application (Repealed)
- 2.2-10-3 · Citations to prior law (Repealed)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 ADJUSTED GROSS INCOME (REPEALED)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- 3.1-1-6 · Net operating loss deduction for individuals (Repealed)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- 3.1-1-11 · Exemptions for trusts and estates (Repealed)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
- 3.1-1-17 · Net operating losses and capital losses for fiduciaries and…