{"data":{"id":"us-in/ic-5-1.2-2-8","jurisdiction":"us-in","citation":"IC 5-1.2-2-8","heading":"\"Carryforward election\"","body":"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.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 1.2. INDIANA FINANCE AUTHORITY","Chapter 2. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-1.2-2-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"949f26982a69d29f02a52180f79d975586dcaffbc24f7e686dd4a13f691a8cb1","source_id":"us-in","stale":false,"prev":"us-in/ic-5-1.2-2-7","next":"us-in/ic-5-1.2-2-9"},"notice":"GroundRules: Original legal text. Not legal advice."}