2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-14 - Taxation of Banks
§ 44-14-11 - "Gross income" defined.
SECTION 44-14-11
§ 44-14-11 "Gross income" defined. – "Gross income" includes all gains, profits, and income of the taxpayer from whatever sources derived during the income period; provided, that gains from the sale or other disposition of any property other than securities shall not be included in gross income, and losses from the sale or other disposition of any property other than securities shall not be deducted from gross income.
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