There is a newer version of the Nevada Revised Statutes
2013 Nevada Revised Statutes
Chapter 163 - Trusts
NRS 163.440 - References to Internal Revenue Code.
NV Rev Stat § 163.440 (2013) What's This?
As used in NRS 163.420 to 163.550, inclusive, unless otherwise indicated, section references are to the Internal Revenue Code of 1986, as in effect on January 1, 1999, and include future amendments to such sections and corresponding provisions of future federal internal revenue laws.
(Added to NRS by 1971, 632; A 1999, 2374)
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