Indiana Statutes
§ 6-3-1-8 — "Gross income"
Indiana § 6-3-1-8
This text of Indiana § 6-3-1-8 ("Gross income") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-3-1-8 (2026).
Text
The term "gross income" shall mean gross income
as defined by section 61(a) of the Internal Revenue Code.
Formerly: Acts 1963(ss), c.32, s.108.
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Related
Snyder v. Indiana Department of State Revenue
723 N.E.2d 487 (Indiana Tax Court, 2000)
Consolidation Coal Co. v. Indiana Department of State Revenue
538 N.E.2d 309 (Indiana Tax Court, 1989)
Tony W. Smith and Shirlena Smith v. Indiana Department of State Revenue
122 N.E.3d 489 (Indiana Tax Court, 2019)
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3-1-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-1-8.