45 IAC 17-2-2 "Corporation" defined

Sec. 2. 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.