"Corporation"

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Indiana Code › Title 6 › Article 5.5 › Chapter 1 › Section 6-5.5-1-6

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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.

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