27-1-12.4-1. "Internal Revenue Code"

IN Code § 27-1-12.4-1 (2019) (N/A)
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Sec. 1. As used in this chapter, "Internal Revenue Code" means the Internal Revenue Code of 1986, as in effect on January 1, 1994.

As added by P.L.131-1994, SEC.1. Amended by P.L.124-2018, SEC.20.