Indiana Statutes
§ 6-3-1-8 — "Gross income"
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Repealed§ 6-1.1-1-14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"