RS 287.61 - Gross income defined
"Gross income" of a corporation means the same items and the same dollar amount required by federal law to be reported as gross income on the corporation's federal income tax return for the same taxable year, subject to the modifications specified in this Part, whether or not a federal income tax return is actually filed.
Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.