A reference in this subchapter to a section of the Internal Revenue Code of 1986 refers to that section as it exists at the time in question. The reference also includes a corresponding section of a subsequent Internal Revenue Code and, if the referenced section is renumbered, the section as renumbered.
Tex. Est. Code § 124.002
REFERENCES TO INTERNAL REVENUE CODE
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.