As used in this subchapter, unless the context otherwise requires, all references to “the code” are to the Internal Revenue Code of 1954, and all references to specific sections of the code include future amendments to the sections and corresponding provisions of any future federal tax laws.
Ark. Code Ann. § 28-72-301
Definition
Acts 1971, No. 728, § 3; A.S.A. 1947, § 58-119.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.