§ 5-10-2-1-3-5

As used in this article, '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.55-1989, SEC.7.