IC 6-3-1-27: "United States"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3. STATE INCOME TAXES
- Chapter 1. Definitions
Sec. 27. "United States", when used in a geographical sense, means the United States as defined in Section 7701 of the Internal Revenue Code.
Collected 2026-09-09T01:51:39Z. Source file · JSON