Sec. 6. (a) As used in this chapter, "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 consistent with subdivision (1), has the meaning set forth in IC 6-3-1-11 . [Pre-2004 Recodification Citation: 33-13-8-3.5.]
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