IC 6-5.5-1-6: "Corporation"

Sec. 6. "Corporation" means an entity that is:

(1) a corporation (as defined in Internal Revenue Code Section 7701(a)(3)) for federal income tax purposes, including an entity taxed as a corporation under the Internal Revenue Code; and

(2) organized under the laws of the United States, this state, any other taxing jurisdiction, or a foreign government.