Sec. 4. Except as otherwise provided, the definition of Internal Revenue Code set forth in IC 6-3-1-11 applies to all statutes referring to the Internal Revenue Code. As added by P.L.2-1987, SEC.1.
Internal Revenue Code definition; applicability
Ind. Code § 1-1-4-4, under Chapter 4. Construction of Statutes.
Ind. Code § 1-1-4-4