All references to sections of the Internal Revenue Code of 1954 shall include future amendments to such sections and corresponding provisions of future internal revenue laws.
Ala. Code § 19-3-303
Future Provisions of Federal Internal Revenue Laws Included.
(Acts 1971, No. 2276, p. 3666, §4.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.