Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 17-2-2
"Corporation" defined
Official textiac.iga.in.govlast amended
Sec. 2. As used in section 1 of this rule, "corporation" means an entity that is:
# (1)
a corporation (as defined in Internal Revenue Code Section 7701(a)(3)) for federal income tax purposes, or any other entity taxed
as a corporation under the Internal Revenue Code; and
# (2)
organized under the law of the United States, this state, any other taxing jurisdiction, or a foreign
government.
(Department of State Revenue; 45 IAC 17-2-2; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1210)
Amendment history
(Department of State Revenue; 45 IAC 17-2-2; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1210)
Source: view the official text
Nearby sections (25 sections)
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