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Terms Used In Indiana Code 6-3-1-27

  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
   Sec. 27. “United States”, when used in a geographical sense, means the United States as defined in Section 7701 of the Internal Revenue Code.

As added by P.L.75-1985, SEC.2.