IC 6-5.5-1-11 — "Internal Revenue Code"
Chapter 1. Definitions
Section text
Sec. 11. "Internal Revenue Code" has the meaning set forth in IC 6-3-1-11. For purposes of IC 6-5.5, a reference to "article" in IC 6-3-1-11 is considered to also mean a reference in IC 6-5.5.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.165-2021, SEC.99.
Source: official publisher (2026 edition)