§ 2-3-5-2-6

As used in this chapter, 'Internal Revenue Code':(1) means the Internal Revenue Code of 1954, as in effect on September 1, 1974, if permitted with respect to governmental plans; or(2) to the extent not inconsistent with subdivision (1), has the meaning set forth in IC 6-3-1-11.As added by P.L.6-1989, SEC.1.