Indiana Code § 23-1-17-5

Official comments
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Sec. 5. Official comments may be published by the general corporation law study commission (P.L.237-1986) and the business law survey commission ( IC 23-1-54-3 ). After their publication, the comments may be consulted by the courts to determine the underlying reasons, purposes, and policies of this article and may be used as a guide in its construction and application.

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