"Internal Revenue Code" has the meaning set forth in IC 6-3-1-11 . For purposes of IC 6-5.5 , a reference to "article" in IC 6-3-1-11 is considered to also mean a reference in IC 6-5.5 .

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.165-2021, SEC.99.