Taxpayer return; itemization of income derived from sources
outside Indiana
Sec. 5. The department shall request from each taxpayer the
amount of the taxpayer's gross income (as defined in Section 61 of
the Internal Revenue Code) derived from sources within or outside
Indiana using the provisions applicable to determining the source of
adjusted gross income that are set forth in IC 6-3-2-2. The taxpayer
shall itemize the amount of gross income derived from each source.
As added by P.L.335-1989(ss), SEC.20. Amended by P.L.254-2003,
SEC.11.
Last modified: May 28, 2006