Ind. Code § 27-1-12.4-1

"Internal Revenue Code"

As added by P.L.131-1994, SEC.1

Sec. 1. As used in this chapter, "Internal Revenue Code" means the Internal Revenue Code of 1986, as in effect on January 1, 1994.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.