45 IAC 17-2-2 "Corporation" defined

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.

(Department of State Revenue; 45 IAC 17-2-2; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1210)