All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3.
Iowa Code § 504B.5
Internal Revenue Code references
[C73, 75, 77, 79, 81, §504B.5] 2006 Acts, ch 1140, §8, 10, 11
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.