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)