Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Estates Code § 124.002: REFERENCES TO INTERNAL REVENUE CODE.

Where this section sits in the code

ESTATES CODE
TITLE 2. ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY
SUBTITLE C. PASSAGE OF TITLE AND DISTRIBUTION OF DECEDENTS' PROPERTY IN GENERAL
CHAPTER 124. VALUATION AND TAXATION OF ESTATE PROPERTY
SUBCHAPTER A. APPORTIONMENT OF TAXES

A reference in this subchapter to a section of the Internal Revenue Code of 1986 refers to that section as it exists at the time in question. The reference also includes a corresponding section of a subsequent Internal Revenue Code and, if the referenced section is renumbered, the section as renumbered.

Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.

Collected 2026-08-27T01:47:08Z. Source file · JSON

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