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2019 Iowa Code
Title XII - BUSINESS ENTITIES
Chapter 504B - NONPROFIT CORPORATIONS AND FEDERAL TAX LIABILITY
Section 504B.5 - Internal Revenue Code references.
Universal Citation: IA Code § 504B.5 (2019)
504B.5 Internal Revenue Code references.
All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3.
[C73, 75, 77, 79, 81, §504B.5]
2006 Acts, ch 1140, §8, 10, 11
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