Section 45IAC17-2-2. “Corporation” defined

Latest version.

As used in section 1 of this rule, “corporation” means an entity that is:

(1) a corporation (as defined in Internal Revenue Code Section 7701(a)(3)) for federal income tax purposes, or any other entity taxed as a corporation under the Internal Revenue Code; and

(2) organized under the law of the United States, this state, any other taxing jurisdiction, or a foreign government.

(Department of State Revenue; 45 IAC 17-2-2; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1210)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');