As Amended
SEC. 79-11-61. References to United States Internal Revenue Code.
All references to sections of the United States Internal Revenue Code shall be to such law as it exists as of May 4, 1972.
SOURCES: Codes, 1942, Sec. 672-225; Laws, 1972, ch. 440, Sec. 5, eff from and after passage (approved May 4, 1972).