Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 17 - TAXATION OF FINANCIAL INSTITUTIONS
Rule 2 - Taxpayer
Section 2-2 - "Corporation" defined
Universal Citation: 45 IN Admin Code 2-2
Current through September 18, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5-1-17
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.
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