SECTION 64.2-740. Interpretation of references to Internal Revenue Code in §§ 64.2-736 through 64.2-739  


Each reference to a section of the Internal Revenue Code made in §§ 64.2-736 through 64.2-736 shall include future amendments to such Code sections and corresponding provisions of future internal revenue laws.

2005, c. 64.2-736 , § 55-544.22; 2012, c. 64.2-736 .