Iowa Code § 504B.5
Internal Revenue Code references
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2015
As of January 1, 2012
All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3.
All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3.
Internal Revenue Code definition is updated regularly; for applicable definition in a prior tax year, refer to Iowa Acts and Code for that year
2006 amendment takes effect May 30, 2006, and applies retroactively to January 1, 2005, for tax years beginning on or after that date; 2006 Acts, ch 1140, §10, 11
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.