2005 Idaho 63-3004 — INTERNAL REVENUE CODE

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3004.  INTERNAL REVENUE CODE. (a) The term "Internal Revenue Code"
means the Internal Revenue Code of 1986 of the United States, as amended, and
in effect on the first day of January, 2006.
    (b)  Provisions of the Internal Revenue Code amended, deleted, or added
prior to the effective date of the latest amendment to this section shall be
applicable for Idaho income tax purposes on the effective date provided for
such amendments, deletions, or additions, including retroactive provisions.