Iowa Code § 634.5

Internal Revenue Code defined

[C73, 75, 77, 79, 81, §634.5]

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

84 Acts, ch 1305, §41

Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.