"Corporation"

Official textiga.in.govlast amended 1990

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.

Amendment history

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.16.

Source: view the official text

Nearby sections (25 sections)

6-4.1-12-7 · Investigative powers of department of state revenue;…
6-4.1-12-8 · Inheritance tax administrator; appointment; salary
6-4.1-12-9 · Powers and duties of inheritance tax administrator
6-4.1-12-10 · Special auditor, appraiser, or counsel; compensation
6-4.1-12-11 · Information and investigations concerning non-resident's
6-4.1-12-12 · Disclosure of inheritance tax information; offense
6-5 · ARTICLE 5. REPEALED
6-5.5-1-1 · Application of definitions
6-5.5-1-2 · "Adjusted gross income"
6-5.5-1-3 · "Business of a financial institution"
6-5.5-1-4 · "Commercial domicile"
6-5.5-1-5 · "Compensation"
6-5.5-1-6 · "Corporation"
6-5.5-1-7 · "Department"
6-5.5-1-8 · "Employee"
6-5.5-1-9 · "Foreign bank"
6-5.5-1-10 · "Gross income"
6-5.5-1-11 · "Internal Revenue Code"
6-5.5-1-12 · "Nonresident taxpayer"
6-5.5-1-13 · "Resident taxpayer"
6-5.5-1-14 · "Subsidiary"
6-5.5-1-15 · "Taxable year"
6-5.5-1-16 · "Taxing jurisdiction"
6-5.5-1-17 · "Taxpayer"
6-5.5-1-18 · "Unitary business"

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