Section 504B.5 - Internal Revenue Code references.

IA Code § 504B.5 (2019) (N/A)
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504B.5 Internal Revenue Code references.

All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3.

[C73, 75, 77, 79, 81, §504B.5]

2006 Acts, ch 1140, §8, 10, 11