Sec. 6. "Corporation" means an entity that is:
(1) a corporation (as defined in Internal Revenue Code Section 7701(a)(3)) for federal income tax purposes, including an entity taxed as a corporation under the Internal Revenue Code; and
(2) organized under the laws of the United States, this state, any other taxing jurisdiction, or a foreign government.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.16.
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"