Iowa Code § 504B.5: Internal Revenue Code references.
Where this section sits in the code
- Title XII - BUSINESS ENTITIES (Ch. 486 - 504C)
- Chapter 504B - NONPROFIT CORPORATIONS AND FEDERAL TAX LIABILITY
All references to sections of the Internal Revenue Code shall mean the Code as defined in section 422.3.
Collected 2026-09-14T19:40:12Z. Source file · JSON