Section 465IAC2-17-16. "Tax exempt entity" defined

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"Tax exempt entity" means a CPA that has been determined to be exempt from federal income taxation by the Internal Revenue Service or otherwise operates under such an exemption pursuant to the Internal Revenue Code of 1986, as amended. (Department of Child Services; 465 IAC 2-17-16; filed May 25, 2011, 1:33 p.m.: 20110622-IR-465100417FRA)

                    
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