Sec. 10. "Gross income" means gross income (as defined in Section 61 of the Internal Revenue Code) for federal income tax purposes.
Ind. Code § 6-5.5-1-10
"Gross income"
Applied in 1 court decision — leading case Caterpillar Financial Services Corp. v. Indiana Department of State Revenue (2006)
Most recently applied in Caterpillar Financial Services Corp. v. Indiana Department of State Revenue (June 2006)
As added by P.L.347-1989(ss), SEC.1.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.