Sec. 10. "Gross income" means gross income (as defined in Section 61 of the Internal Revenue Code) for federal income tax purposes. As added by P.L.347-1989(ss), SEC.1.
"Gross income"
Ind. Code § 6-5.5-1-10, under Chapter 1. Definitions.
Ind. Code § 6-5.5-1-10