"Internal Revenue Code"
Ind. Code § 10-12-1-5
in effectSec. 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.
[Pre-2003 Recodification Citation: 10-1-2-2.5 part.]
As added by P.L.2-2003, SEC.3.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/10Fetched: 10/17/2026