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2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 1. Definitions and Rules of Construction
6-2.3-1-2.5. "Controlled Group of Corporations" Defined
Universal Citation: IN Code § 6-2.3-1-2.5 (2021)
Sec. 2.5. "Controlled group of corporations" has the meaning set forth in Section 1563 of the Internal Revenue Code.
As added by P.L.16-2007, SEC.2.
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