IC 1-1-4-4 — Internal Revenue Code definition; applicability
Chapter 4. Construction of Statutes
Section text
Sec. 4. Except as otherwise provided, the definition of Internal Revenue Code set forth in IC 6-3-1-11 applies to all statutes referring to the Internal Revenue Code.
As added by P.L.2-1987, SEC.1.
Source: official publisher (2026 edition)