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[Latest Update] 45 IAC 3.1 ADJUSTED GROSS INCOME TAX
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nonbusiness income
45 IAC 3.1-1-60 Dividends as business income
45 IAC 3.1-1-61 Patent and copyright royalties as nonbusiness income
45 IAC 3.1-1-62 Special cases of allocation and apportionment
45 ...