IC 5-1.2-2-8: "Carryforward election"
Where this section sits in the code
- TITLE 5. STATE AND LOCAL ADMINISTRATION
- ARTICLE 1.2. INDIANA FINANCE AUTHORITY
- Chapter 2. Definitions
Sec. 8. "Carryforward election", for purposes of IC 5-1.2-16, means a carryforward election of a part of the volume cap made under the authority of Section 146(f) of the Internal Revenue Code.
Collected 2026-09-02T16:11:39Z. Source file · JSON