Internal Revenue Code definition; applicability

Ind. Code § 1-1-4-4
in effect
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Sec. 4. Except as otherwise provided, the definition of Internal Revenue Code set forth in IC 6-3-1-11 applies to all statutes referring to the Internal Revenue Code. As added by P.L.2-1987, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/1Fetched: 10/17/2026

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