Sec. 1. As used in this chapter, "Internal Revenue Code" means the Internal Revenue Code of 1986, as in effect on January 1, 1994. As added by P.L.131-1994, SEC.1. Amended by P.L.124-2018, SEC.20.
"Internal Revenue Code"
Ind. Code § 27-1-12.4-1, under Charitable Gift Annuities.
Ind. Code § 27-1-12.4-1