When most people are talking about IPC on Tom's and other such sites, they are usually referring to IPC on a per-core basis. Technically, they are usually using the term incorrectly (whether on a per core basis or for the whole CPU), but that's another matter entirely.
As for "simultaneous multi-threading", I assume you mean Hyper-Threading and similar technologies and no, that is usually not included, especially since mostly just i3s, mobile i5s, and i7s support it nowadays (for the consumer market). It is not included because anything that can take advantage of it needs to be able to use at least two cores/threads simultaneously with good performance scaling, so it isn't part of single-threaded performance.