Sec. 11. "Internal Revenue Code" has the meaning set forth in IC 6-3-1-11. For purposes of IC 6-5.5, a reference to "article" in IC 6-3-1-11 is considered to also mean a reference in IC 6-5.5.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.165-2021, SEC.99.
Structure Indiana Code
Article 5.5. Taxation of Financial Institutions
6-5.5-1-1. Application of Definitions
6-5.5-1-2. "Adjusted Gross Income"
6-5.5-1-2-b. "Adjusted Gross Income"
6-5.5-1-3. "Business of a Financial Institution"
6-5.5-1-4. "Commercial Domicile"
6-5.5-1-11. "Internal Revenue Code"
6-5.5-1-12. "Nonresident Taxpayer"
6-5.5-1-13. "Resident Taxpayer"
6-5.5-1-16. "Taxing Jurisdiction"
6-5.5-1-18. "Unitary Business"