Number of matches: 23
1.
[Latest Update] 45 IAC 3.1 ADJUSTED GROSS INCOME TAX
(PDF)
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excess deductions of estate or trust
45 IAC 3.1-1-16 Final account and certificate of clearance of fiduciary
45 IAC 3.1-1-
17 Net operating losses and capital losses for fiduciaries and
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2.
[2023] 45 IAC 3.1 Adjusted Gross Income Tax
(PDF)
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IAC 3.1-1-
17 Net operating losses and capital losses for fiduciaries and beneficiaries
45 IAC 3.1-1-18 Charitable contributions of trust estate; exempt trusts
45 IAC 3.1-1-19 Definition of
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3.
...
(PDF)
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department;
cooperation (Repealed)
45 IAC 3.1-1-150 Exemptions from gross income tax (Repealed)
45 IAC 3.1-1-151 Taxation of partnerships
with corporate members (Repealed)
45 IAC 3.1-1-152 Taxation
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4.
[2022] 45 IAC 3.1 Adjusted Gross Income Tax
(PDF)
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Individuals Defined. For individuals, "Adjusted Gross Income" is "Adjusted Gross
Income" as defined in Internal Revenue Code § 62 modified as follows:
(1) Begin
with gross income as defined in
...
5.
[2021] 45 IAC 3.1 Adjusted Gross Income Tax
(PDF)
...
Individuals Defined. For individuals, "Adjusted Gross Income" is "Adjusted Gross
Income" as defined in Internal Revenue Code § 62 modified as follows:
(1) Begin
with gross income as defined in
...
6.
[2020] 45 IAC 3.1 Adjusted Gross Income Tax
(PDF)
...
Individuals Defined. For individuals, "Adjusted Gross Income" is "Adjusted Gross
Income" as defined in Internal Revenue Code § 62 modified as follows:
(1) Begin
with gross income as defined in
...
7.
[2019] 45 IAC 3.1 Adjusted Gross Income Tax
(PDF)
...
Individuals Defined. For individuals, "Adjusted Gross Income" is "Adjusted Gross
Income" as defined in Internal Revenue Code § 62 modified as follows:
(1) Begin
with gross income as defined in
...
8.
[2018] 45 IAC 3.1 Adjusted Gross Income Tax
(PDF)
...
Individuals Defined. For individuals, "Adjusted Gross Income" is "Adjusted Gross
Income" as defined in Internal Revenue Code § 62 modified as follows:
(1) Begin
with gross income as defined in
...
9.
[2017] 45 IAC 3.1 Adjusted Gross Income Tax
(PDF)
...
Individuals Defined. For individuals, "Adjusted Gross Income" is "Adjusted Gross
Income" as defined in Internal Revenue Code § 62 modified as follows:
(1) Begin
with gross income as defined in
...
10.
[2016] 45 IAC 3.1 Adjusted Gross Income Tax
(PDF)
...
Individuals Defined. For individuals, "Adjusted Gross Income" is "Adjusted Gross
Income" as defined in Internal Revenue Code § 62 modified as follows:
(1) Begin
with gross income as defined in
...
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Number of matches: 23
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