Section 45IAC3.1-1-4. Disallowed Internal Revenue Code deductions

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Deductions from Federal Adjusted Gross Income Taken in Determining Federal Taxable Income Which Are Not Allowed in Determining Indiana Adjusted Gross Income for Individuals. Deductions under Internal Revenue Code Subchapter B, Parts VI and VII which are allowable in determining Federal taxable income (itemized deductions) are not allowable deductions in determining Indiana Adjusted Gross Income. (Department of State Revenue; Reg 6-3-1-3.5(a)(040); filed Oct 15, 1979, 11:15 am: 2 IR 1512; errata, 2 IR 1743)

                    
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