IC 10-12-1-5 — "Internal Revenue Code"
Chapter 1. Definitions
Section text
Sec. 5. "Internal Revenue Code": (1) means the Internal Revenue Code of 1954, as in effect on September 1, 1974, if permitted with respect to governmental plans; or (2) to the extent not inconsistent with subdivision (1), has the meaning set forth in IC 6-3-1-11.
As added by P.L.2-2003, SEC.3.
Source: official publisher (2026 edition)