IC 2-3.5-2-6 — Internal Revenue Code
Chapter 2. Definitions
Section text
Sec. 6. As used in this chapter, "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.6-1989, SEC.1.
Source: official publisher (2026 edition)