{"data":{"id":"us-in/ic-6-3-1-8","jurisdiction":"us-in","citation":"IC 6-3-1-8","heading":"\"Gross income\"","body":"Sec. 8. The term \"gross income\" shall mean gross income as defined by section 61(a) of the Internal Revenue Code.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"cd779590539deb4ba9126a59e012445714867f15e8e8df8504b7cde2f1ffec24","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-7","next":"us-in/ic-6-3-1-9"},"notice":"GroundRules: Original legal text. Not legal advice."}