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Ind. Code § 6-5.5-1-6

"Corporation"

Indiana · Indiana Code Title 6 — Taxation · Status: effective

Business & Commerce
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Ind. Code § 6-5.5-1-6, "Corporation", Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1613640
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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.