Indiana Code 5-1.2-2-8. “Carryforward election”
Current as of: 2023 | Check for updates
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Sec. 8. “Carryforward election”, for purposes of IC 5-1.2-16, means a carryforward election of a part of the volume cap made under the authority of Section 146(f) of the Internal Revenue Code.
As added by P.L.189-2018, SEC.25.