2005 Idaho 68-1206 — REFERENCES TO INTERNAL REVENUE CODE OF 1986

                                  TITLE  68
                            TRUSTS AND FIDUCIARIES
                                  CHAPTER 12
                           PRIVATE FOUNDATIONS AND
                              CHARITABLE TRUSTS
    68-1206.  REFERENCES TO INTERNAL REVENUE CODE OF 1986. All references to
sections of the Internal Revenue Code of 1986 shall refer to that term as it
is now and hereafter defined in section 63-3004, Idaho Code.

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