All references to sections of the Internal Revenue Code of 1986 shall refer to that term as it is now and hereafter defined in section 63-3004, Idaho Code.
Idaho Code § 68-1206
References to Internal Revenue Code of 1986
1974, ch. 73, § 6, p. 1154; am. 1994, ch. 190, § 6, p. 617.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.