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Indiana Code

Ind. Code § 6-3-1-8 (2026)

"Gross income"

✓ current as of May 2026
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     Sec. 8. 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.

 

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 2000–2026 · leading case: Snyder v. Indiana Dep't of State Revenue, 723 N.E.2d 487 (Ind. T.C. 2000).
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Snyder v. Indiana Dep't of State Revenue, 723 N.E.2d 487 (Ind. T.C. 2000). · cites it 2× “1 See Ind.Code Ann. § 6-3-1-8 *489 (West 1989).”
Lacey v. Indiana Dep't of State Revenue, 894 N.E.2d 1113 (Ind. T.C. 2008). · cites it 2× “I.C. § 6-3-1-8. Therefore, “gross income” is “all income from whatever source derived, including (but not limited to) .”
Subaru-Isuzu Auto., Inc. v. Indiana Dep't of State Revenue, 782 N.E.2d 1071 (Ind. T.C. 2003). “Copz § 6-3-1-8 (1998). LR.C. § 61(a) generally provides that "gross income" is "@il income from whatever source derived[.”
Tony W. Smith & Shirlena Smith v. Indiana Dep't of State Revenue, 122 N.E.3d 489 (Ind. T.C. 2019). “CODE § 6-3-1-8 (2009) (defining "gross income"); IND.”
Bucker v. Indiana Dep't of State Revenue, 804 N.E.2d 314 (Ind. T.C. 2004). “§ 6-3-1-8; see also 26 U.S.C. § 61 (a)(1) (2001).”
PENN Ent., Inc. (f/k/a Penn Nat'l Gaming, Inc.) v. Dep't Of State Revenue, No. 24S-TA-00382 (Ind. June 29, 2026). · cites it 2× “§ 61(a); I.C. § 6-3-1-8 (adopting the federal definition).”
Eibeck v. Indiana Dep't of State Revenue, 799 N.E.2d 1212 (Ind. T.C. 2003). · cites it 2× “Conm § 6-3-1-8. Therefore, "gross income" is "all income from whatever source derived, including (but not limited to) .”
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