Indiana Code 33-38-6-6. “Internal Revenue Code”
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Sec. 6. As used in this chapter, “Internal Revenue Code”:
(2) to the extent not inconsistent with subdivision (1), has the meaning set forth in IC 6-3-1-11.
(1) means the Internal Revenue Code of 1954, as in effect September 1, 1974, if permitted with respect to governmental plans; or
[Pre-2004 Recodification Citation: 33-13-8-3.5.]
As added by P.L.98-2004, SEC.17.