2015 Hawaii Revised Statutes
TITLE 14. TAXATION
235. Income Tax Law
235-2.1 Internal Revenue Code, further amendments adopted.
ยง235-2.1 Internal Revenue Code, further amendments adopted. For each taxable year specified in column 1 below the Internal Revenue Code meant is the Internal Revenue Code of 1954 as amended as of June 7, 1957, and as further amended by the acts of Congress, or portions thereof, enumerated in column 2 (section numbers in column 2 are inclusive). Amendments to the Code not enumerated in section 235-2 or herein shall not be operative for the purposes of this chapter unless specifically adopted.
Disclaimer: These codes may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
