{"data":{"id":"us-in/ic-6-5.5-1-6","jurisdiction":"us-in","citation":"IC 6-5.5-1-6","heading":"\"Corporation\"","body":"Sec. 6. \"Corporation\" means an entity that is:\n(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\n(2) organized under the laws of the United States, this state, any other taxing jurisdiction, or a foreign government.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-1-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3e93de2ad6518fa813783262411326a7edfbd5f41d44eac0492f58e777588e17","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-1-5","next":"us-in/ic-6-5.5-1-7"},"notice":"GroundRules: Original legal text. Not legal advice."}