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344 chapters · 3,652 sections in this title.
Ind. Code § 27-1-12.4-1 "Internal Revenue Code"
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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.
Ind. Code § 27-1-12.4-2 Annuities exempt from regulation
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Sec. 2. An annuity is not subject to regulation by the department under IC 27 if the annuity: (1) is established under a transaction that, for federal income tax purposes, is treated: (A) in part as a charitable contribution under Section 170 of the Internal Revenue Code; and (B)…