Section 634.5 - Internal Revenue Code defined.

IA Code § 634.5 (2019) (N/A)
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634.5 Internal Revenue Code defined.

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

[C73, 75, 77, 79, 81, §634.5]

84 Acts, ch 1305, §41