23-1.5-1-5.4. "Charitable remainder annuity trust"

IN Code § 23-1.5-1-5.4 (2019) (N/A)
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Sec. 5.4. "Charitable remainder annuity trust" has the meaning set forth in Section 664(d)(1) of the Internal Revenue Code.

As added by P.L.172-1996, SEC.1.